Ezel / IRS Rulings / 201040014

CCA 201040014: A valid POA could provide partnership and partner information to the IRS

Number
201040014
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Confidentiality and Disclosure of Returns and Return Information
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
September 14, 2010
Publicly released
October 8, 2010
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 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 is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, 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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