Ezel / IRS Rulings / 201043034

Corporate officer should sign the Form SS-8 perjury statement

Number
201043034
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employees
Topics
Employment taxes
Code sections
§ 3121
Ruling dated
May 27, 2010
Publicly released
October 29, 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 responded to a question about the signature required on a corporate employer’s penalties-of-perjury statement when information is requested on Form SS-8. The advice states that the individual signing the statement should be an officer of the corporation.

Ruling snapshot

  • Question: Who should sign a corporate employer’s penalties-of-perjury statement submitted with information requested on Form SS-8?
  • Outcome: Advice given
  • Key authorities: IRC § 3121; Form SS-8

Full text (IRS public release)

ID: CCA-527163-10 Number: 201043034
Release Date: 10/29/2010
Office: ------------------------------
UILC: 3121.04-00

From: --------------------------
Sent: Thursday, May 27, 2010 4:30 p.m.
To: --------------------------------------
CC: ---------------
Subject: Signatures on Form SS-8

------------------we heard back from ----------regarding your question about whether an officer of a corporation needs to sign the penalties of perjury statement when we are soliciting information from them on Form SS-8 (when the worker initiates the request). His response was this: "The Service should ensure that the individual signing the corporate employer's perjury statement is an officer of that corporation."

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