Ezel / IRS Rulings / 201106011

CCA 201106011: A trustee may generally sign for a state-law trust

Number
201106011
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
January 10, 2011
Publicly released
February 11, 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 whether a trustee could sign a document for a state-law trust. The advice stated that the trustee would typically be authorized under state law to sign documents on behalf of the trust.

Ruling snapshot

  • Question: May a trustee sign a document on behalf of a state-law trust?
  • Outcome: Advice given.
  • Key authorities: IRC § 6231.

Full text (IRS public release)

ID: CCA_2011011008154737 Number: 201106011
Release Date: 2/11/2011
Office: ----------
UILC: 6231.07-00

From: -------------------
Sent: Monday, January 10, 2011 8:15:57 AM
To: --------------------
Cc:
Subject: RE: TMP question

I agree that the trustee would typically be authorized under state law to sign any document on behalf of a
state law trust.

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