Ezel / IRS Rulings / 201101021

CCA 201101021: A partnership signature may be ratified in writing

Number
201101021
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Return of Partnership Income
Topics
Procedure, penalties, and administration
Code sections
§ 6031
Ruling dated
November 17, 2010
Publicly released
January 7, 2011
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 2011, 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 2011
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 addressed how a prior signature could be ratified. It states that there is no boilerplate procedure, but a signature can be ratified if the proper person states in writing that the earlier action was taken with that person's knowledge, authorization, and consent. The advice cites the Restatement (Second) of Agency as support.

Ruling snapshot

  • Question: How can a prior signature be ratified?
  • Outcome: Advice given
  • Key authorities: IRC § 6031; Restatement (Second) of Agency

Full text (IRS public release)

ID: CCA_2010111714073937 Number: 201101021
Release Date: 1/7/2011
Office: ----------
UILC: 6031.00-00

From: --------------------
Sent: Wednesday, November 17, 2010 2:07:42 PM
To: ---------------------
Cc: ------------
Subject: RE: Signatories

There is no boilerplate procedure. But a signature can be ratified if the proper person states in writing
that the prior action was taken with his knowledge, authorization and consent. See Restatement 2nd of
Agency.

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