CCA 201210035: Durable powers of attorney may add Form 2848 representatives

Number

201210035

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Rules of Practice, Procedure, and Evidence

Topics

Procedure, penalties, and administration

Code sections

§ 601, § 6110

Ruling dated

February 1, 2012

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 whether family members holding durable powers of attorney may add another eligible representative on Form 2848. The advice concludes that the powers of attorney in the described cases authorize the family members to do so. If the forms are submitted to the Centralized Authorization File, the family members must also submit Forms 2848 that expressly identify them as having authority to add representatives and attach the durable powers of attorney.

Ruling snapshot

Question: May family members acting under durable powers of attorney add another eligible representative on Form 2848?
Outcome: Advice given.
Key authorities: Treas. Reg. §§ 601.503(b)(2) and (b)(3); 26 U.S.C. § 6110(k)(3).

Full text (IRS public release)

ID: CCA_2012020115031016 Number: 201210035
Release Date: 3/9/2012
Office: --------------
UILC: 7453.00-00

From: ----------------------
Sent: Wednesday, February 01, 2012 3:03:21 PM
To: --------------------
Cc: -----------------------
Subject: RE: Power of Attorney Question

Hi ----------
You asked whether the durable powers of attorney signed by the taxpayers in these cases are sufficient to authorize the named family members to execute a Form 2848 on behalf of the taxpayers to authorize (add) another eligible representative to represent the taxpayers before the IRS. We have reviewed the powers of attorney in these cases and conclude that the durable powers of attorney authorize the family members to add other eligible representatives to represent the taxpayers before the IRS. Please note that if the family members intend to submit these Forms 2848 to the CAF, they must also complete and submit Forms 2848 that explicitly identify them as powers of attorney who have the authority to add representatives. The family members could sign this Form 2848 on behalf of the taxpayer, and they should attach their durable powers of attorney to the Form 2848. See Conference and Practice Requirements, Statement of Procedural Rules, §§ 601.503(b)(2) and (b)(3). Please contact me with any further questions or concerns. Thank you,
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