Ezel / IRS Rulings / 1113031
Chief Counsel Advice 1113031 Released April 1, 2011 Advice

CCA 1113031: Officer's signature can support a Form SS-8 representation

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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 advice addressed a corporation's signature on Form SS-8. It stated that when the signer represents that he or she is a corporate officer and signs in that capacity under penalties of perjury, the representation is sufficient.

Ruling snapshot

  • Question: Is an officer's representation sufficient when signing Form SS-8 for a corporation?
  • Outcome: Advice given, the officer's representation was sufficient under the stated facts.
  • Key authorities: IRC § 3121.

Full text (IRS public release)

ID: CCA_2011022418275641 Number: 201113031
Release Date: 4/1/2011
Office: -----------------------
UILC: 3121.04-01

From: ---------------
Sent: Thursday, February 24, 2011 6:27:57 PM
To: ---------------
Cc: -------------------------------------------------
Subject: RE: Signatures on Form SS-8

If the person signing for the corporation is representing that he/she is an officer and is signing as an
officer under penalties of perjury, that person's representation would be sufficient.

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