Ezel / IRS Rulings / 201206016

CCA 201206016: State-law signature rules and a limitation waiver question

Number
201206016
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Waiver of limitation
Topics
Procedure, penalties, and administration
Code sections
§ 6501, § 6221, § 6222, § 6223, § 6224, § 6225, § 6226, § 6227, § 6228, § 6229, § 6230, § 6231, § 6232, § 6233, § 6234
Ruling dated
December 20, 2011
Publicly released
February 10, 2012
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 2012, 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 2012
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

Counsel asked about a waiver question under the partnership audit procedures. The memorandum says that the IRS generally looks to state law for the issue, follows that approach across various Code provisions, and applies the same position to REMICs under Treas. Reg. § 1.860(F)-4(c). The writer says there is no other answer and asks whether anyone knows of another citation.

Ruling snapshot

  • Question: What law governs the signature or waiver issue raised by the partnership audit procedures question?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 6221-6234 and 6501; Treas. Reg. § 1.860(F)-4(c); CC-2009-027.

Full text (IRS public release)

ID: CCA_2011122016091738 Number: 201206016
Release Date: 2/10/2012
Office: ---------
UILC: 6501.08-00

From: ------------------------
Sent: Tuesday, December 20, 2011 4:09:30 PM
To: ---------------------
Cc: --------------------------------------------------------------
Subject: RE: 872 question

We sort of address it in CC-2009-027, August 21, 2009, Subject: Frequently Asked
Questions Regarding The Unified Partnership Audit And Litigation Procedures Set Forth
In Sections 6221-6234, page 10, second numbered paragraph, where we say you look
to state law.

We basically follow this rule across various aspects of the Code. If you look at
the regs under 1.860(F)-4(c), we adopt that position for REMICs.

There is no other answer really. Who else would you get to sign?

------do you know of any other cite?

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