Ezel / IRS Rulings / 1207007
Chief Counsel Advice 1207007 Released February 17, 2012 Advice

CCA 1207007: Chief Counsel explained Form 2848 use for FBAR matters

Apply this to your situation

This page covers one taxpayer's ruling from 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 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 a taxpayer may use Form 2848 to authorize a representative in an FBAR matter if the form identifies both the FBAR matter and the related tax periods. The authorization can cover representation before the IRS and other acts permitted by the power of attorney, including requested agreements or consents. The advice also stated that a personal representative's failure to identify that role on Form 2848 was not a problem here because the representative had previously submitted a Form 56 identifying the fiduciary relationship.

Ruling snapshot

  • Question: How should Form 2848 identify an FBAR matter and related tax periods?
  • Outcome: advice
  • Key authorities: IRC § 6501; Forms 2848 and 56

Full text (IRS public release)

ID: CCA_2012012710285066 Number: 201207007
Release Date: 2/17/2012
Office: ----------------------------
UILC: 6501.00-00

From: -------------------------
Sent: Friday, January 27, 2012 10:28:51 AM
To: -----------------------
Cc: ------------------
Subject: FBAR SOL statute extension question

We have looked into the question you raised with respect to an FBAR statute of limitations extension.
The Form 2848 can be used by a taxpayer to provide a power of attorney to a representative in an FBAR
matter provided that the form specifically states that the tax matters covered by the power of attorney
(section 3 of the Form 2848) include (1) the FBAR matter (e.g., 1040-FBAR Examination or FBAR Form
TD F 90-22.1) and (2) the related tax period(s). The Form 2848 can be used to authorize a representative
to represent a taxpayer before the IRS and perform acts authorized by the power of attorney with
respect to FBAR-related matters, including but not limited to any requested agreements or consents. The
facts in this case indicate that the personal representative failed to identify himself as such when he
signed the Form 2848. We do not see this posing a problem in this case as the personal representative has
previously provided a signed Form 56 which properly identifies his title and fiduciary relationship.

We hope this adequately addresses the questions you raised. If you need further assistance, please do
not hesitate to contact me.

Thanks,

-----------------------------------------------------------------------------

Get today's answer for your situation

You just read what the IRS ruled for one taxpayer in 2012, and it can't be cited as precedent. Ezel checks the current Internal Revenue Code and IRS guidance and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.