CCA 201028035: IRS required authorization before responding to an SS-8 representative

Plain-English summary

Chief Counsel considered whether the IRS could respond to a representative about an SS-8 request. The advice states that the representative first had to demonstrate authorization through Form 2848. An unauthorized representative also could not request reconsideration of a taxpayer's determination. The IRS could accept the request if the taxpayer had also signed it, because section 7.01(12) contemplated a signature by either the taxpayer or the representative.

Ruling snapshot

• Question: What authorization was required for a representative to communicate about an SS-8 request or seek reconsideration?
• Outcome: advice given
• Key authorities: IRC § 3121; Form 2848; section 7.01(12)

Full text (IRS public release)

ID: CCA_2010061009330741 Number: 201028035
Release Date: 7/16/2010
Office: -----------------------------
UILC: 3121.04-00

From: ---------------
Sent: Thursday, June 10, 2010 9:33:11 AM
To: ---------------
Cc: --------------------------
Subject: SS-8 Question

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The IRS cannot respond to the rep about the request until the rep demonstrates his or her authorization
via a Form 2848. Furthermore, an unauthorized rep cannot ask for a reconsideration of a TP's
determination. But I think we could accept the request if the TP has also signed because section
7.01(12) contemplates signature by one or the other.

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