Ezel / IRS Rulings / 1040014
Chief Counsel Advice 1040014 Released October 8, 2010 Advice

CCA 1040014: A valid POA could provide partnership and partner information to the IRS

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This page covers one taxpayer's ruling from 2010, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2010
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel Advice stated that a valid power of attorney for a non-TEFRA partnership could provide the IRS with any and all information about the partnership and its partners. It advised that a person authorized to act for the partnership under state law should be able to sign the power of attorney, typically a general partner for a partnership or a manager or manager-member designated in an operating agreement for an LLC.

Ruling snapshot

  • Question: Who could sign a power of attorney authorizing disclosure of non-TEFRA partnership and partner information to the IRS?
  • Outcome: Advice given
  • Key authorities: IRC § 6103

Full text (IRS public release)

ID: CCA_2010091411245437 Number: 201040014
Release Date: 10/8/2010
Office: ----------
UILC: 6103.00-00

From: -------------------
Sent: Tuesday, September 14, 2010 11:25:00 AM
To: -------------------
Cc: -------------------------------------------------------------------------------
Subject: RE: NonTEFRA Partnership Disclosure Guidelines.

I agree that a valid POA for a non-TEFRA partnership can provide any and all information of the
partnership and its partners to the Service. Any person authorized to act on behalf of the partnership
under state law should be able to sign the POA. This would typically be a general partner for state law
partnerships and a manager or manager-member designated in the operating agreement for state law
LLC's.

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