Ezel / IRS Rulings / 201129040

CCA 201129040: Section 6702(b) penalty may apply to a representative who submits a frivolous filing

Number
201129040
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Frivolous Income Tax Return
Topics
Procedure, penalties, and administration
Code sections
§ 6702
Ruling dated
June 8, 2011
Publicly released
July 22, 2011
Source
View Official PDF

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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 considered whether the section 6702(b) penalty for a specified frivolous submission can apply to a representative who sends the submission to the IRS for another person. The advice concluded that the statute's use of “submits” appears broad enough to include a representative, even when the representative is not the subject of the submission. It also noted that a representative should not be able to withdraw the submission under section 6702(b)(3) unless the power of attorney authorizes that action.

Ruling snapshot

  • Question: Whether a representative can be subject to the section 6702(b) penalty for submitting a frivolous filing on another person's behalf.
  • Outcome: Advice given.
  • Key authorities: IRC § 6702(b)(1) and (b)(3).

Full text (IRS public release)

ID: CCA_2011060812454116 Number: 201129040
Release Date: 7/22/2011
Office: --------------
UILC: 6702.00-00

From: ----------------------
Sent: Wednesday, June 08, 2011 12:46:06 PM
To: ---------------------
Cc: ------------------
Subject: RE: 6702(b) question

Section 6702(b)(1) imposes a $5000 penalty on “any person who submits a specified frivolous submission.” The statute does not expressly require that the person subject to the penalty must also be the subject of the submission. "Submit" means to offer something for another's consideration. That language would seem to extend to, and include, a person who submits something on another person's behalf. So, we believe the section 6702(b) penalty could apply to a person's representative who sends to the IRS a specified frivolous submission on behalf of another person. We note, however, that the representative should not be able to withdraw the submission under section 6702(b)(3) unless a power of attorney authorizes the representative to do so.

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