Ezel / IRS Rulings / 1112009
Chief Counsel Advice 1112009 Released March 25, 2011 Advice

CCA 1112009: Form 2848 was invalid after an officer left the organization

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This page covers one taxpayer's ruling from 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 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 agreed that Form 2848 was invalid because the person identified on it was no longer a bona fide officer of the organization. The release does not identify a Code section supporting the advice.

Ruling snapshot

  • Question: Is Form 2848 valid when the named representative is no longer a bona fide officer of the organization?
  • Outcome: Advice given.
  • Key authorities: IRC § 6110(k)(3) governs the nonprecedential status; no substantive Code section is stated in the release.

Full text (IRS public release)

ID: CCA-10151255-10 Number: 201112009
Release Date: 3/25/2011
Office: ----------
UILC: 9999.00-00

From: ---------------------
Sent: Friday, October 15, 2010 12:55 PM
To: -------------------------
Cc: ----------------------------------------------------------------
Subject: RE: Received 2848

I concur that the Form 2848 is invalid since ----------- is no longer a bona fide officer of --

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