CCA 1210031: Returns without handwritten signatures

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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