CCA 201129038: Representatives may sign tax returns only under specified authorization rules

Plain-English summary

Chief Counsel Advice addressed when a representative may sign a tax return or refund claim for a taxpayer. It stated that the act must be permitted under the Code and regulations and specifically authorized by a power of attorney on Form 2848. It also explained that the conditions in section 1.6012-1(a)(5) must be met before an agent may sign an income tax return, otherwise the revenue agent should ask the taxpayer to send signed returns.

Ruling snapshot

• Question: Whether a representative may sign an income tax return or refund claim on a taxpayer's behalf.
• Outcome: Advice given.
• Key authorities: IRC § 6012; Treas. Reg. § 1.6012-1(a)(5); Conference and Practice Requirements § 601.504(a)(6).

Full text (IRS public release)

ID: CCA_2011063014301044 Number: 201129038
Release Date: 7/22/2011
Office: ----------------------------
UILC: 6012.00-00

From: ---------------------
Sent: Thursday, June 30, 2011 2:30:12 PM
To: ------------------
Cc: -----------------------
Subject: RE: Section 6012 Regulations Question

A representative is generally not authorized to sign a tax return or claim for refund on behalf of a taxpayer unless the act is both (1) permitted under the Code and regulations and (2) specifically authorized in the power of attorney (Form 2848). See Conference and Practice Requirements § 601.504(a)(6). The conditions in section1.6012-1(a)(5) must be met to have an agent sign an income tax return on behalf of a taxpayer(s). If these conditions are not met, the revenue agent should request that the taxpayer send in signed returns.

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