Ezel / IRS Rulings / 201112018

CCA 201112018: TEFRA authorization rules do not apply to Form 8821

Number
201112018
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, § 6223, § 6110
Ruling dated
February 17, 2011
Publicly released
March 25, 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 advised that the cited regulation addresses powers of attorney for TEFRA partnerships but does not impose the same requirements on Form 8821, Tax Information Authorization. The advice also noted that a taxpayer may limit the information authorized for disclosure.

Ruling snapshot

  • Question: Do the TEFRA partnership power-of-attorney requirements also apply to Form 8821?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 6103 and 6223; Treas. Reg. § 301.6223(c)-1(e)

Full text (IRS public release)

ID: CCA_2011021709291037 Number: 201112018
Release Date: 3/25/2011
Office: ----------
UILC: 6103.00-00

From: -------------------
Sent: Thursday, February 17, 2011 9:29:14 AM
To: -------------------
Cc: ----------------------------------------------------------------------------------------------------
Subject: RE: TEFRA question

The regulations under Treas. Reg. 301.6223(c)-1(e) only address TEFRA partnership POA's. The same
requirements do not exist for Forms 8821 (Tax Information Authorization). Of course the taxpayer can
limit what he authorizes to be disclosed if he wants to. ------------------------------------------------------------------
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