Ezel / IRS Rulings / 1125041
Chief Counsel Advice 1125041 Released June 24, 2011 Advice

CCA 1125041: Last-chance summons letter should go to the taxpayer’s power of attorney

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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 advised that when a person subject to an IRS summons has a power of attorney, the Office of Chief Counsel’s last-chance letter should be sent to the power of attorney. The letter should request that the summoned person appear. The advice says the letter should not bypass the power of attorney by going directly to the taxpayer, for the reasons stated in a previously forwarded memorandum.

Ruling snapshot

  • Question: Where a summoned person has a power of attorney, who should receive the Chief Counsel office’s last-chance letter?
  • Outcome: Advice given.
  • Key authorities: IRC § 7602; CCA 200027045.

Full text (IRS public release)

ID: CCA-670431-11 Number: 201125041
Release Date: 6/24/2011
Office: -------------
UILC: 7602.00-00

From: -----------------
Sent: Tuesday, June 07, 2011 4:31:39 PM
To: ------------------------
Cc: -------------------
Subject: RE: Question re. Summons Last Chance Letters

Where the summoned person has a POA, a last chance letter by Chief Counsel's office should be sent to
the POA and should request that the summoned person appear. The last chance letter should not be
sent to the taxpayer, bypassing the POA, for the reasons set forth in the memorandum [CCA200027045]
that you forwarded to me.

Please contact me if you have further questions.

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