CCA 201210031: Returns without handwritten signatures

Number

201210031

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Signing of Returns and Other Documents

Topics

Procedure, penalties, and administration

Code sections

§ 6061

Ruling dated

August 8, 2011

Publicly released

March 9, 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.

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 addresses the validity of returns that do not contain a handwritten signature. If a taxpayer verifies that the signature on a return is the taxpayer's own, the Service should assess the tax shown on the return as due. If the taxpayer denies that the signature is valid, the Service should not treat the return as valid. If the taxpayer does not respond, the advice says that, under the described circumstances, the Service should treat the return as valid and assess the tax shown as due.

Ruling snapshot

Question: How should the Service treat returns without handwritten signatures when taxpayers verify, deny, or do not respond about the signatures?
Outcome: Advice given.
Key authorities: IRC § 6061.

Full text (IRS public release)

ID: CCA_2011080815432949 Number: 201210031
Release Date: 3/9/2012
Office: --------------
UILC: 6061.00-00

From: --------------------------
Sent: Monday, August 08, 2011 3:43:31 PM
To: --------------------
Cc: ------------------
Subject: Signature question

You asked about the validity of certain returns that do not contain a handwritten signature. We understand that you have already asked each respective taxpayer to verify his/her signature on those returns. If a taxpayer verifies the signature on the return is his/her own, the Service should assess the tax shown on the return as due. If a taxpayer denies the validity of the signature on the return, the Service should not treat the return as valid. If any taxpayer fails to respond at all, we conclude that, with respect to that taxpayer under the circumstances you describe, the Service should treat the return as valid and assess the tax shown as due.

Thank you.

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