Ezel / IRS Rulings / 201113031

CCA 201113031: Officer's signature can support a Form SS-8 representation

Number
201113031
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Common Law Tests
Topics
Employment taxes
Code sections
§ 3121
Ruling dated
February 24, 2011
Publicly released
April 1, 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 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.

---------

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace