Ezel / IRS Rulings / 201211012

CCA 201211012: A state-law-authorized person may sign for an entity

Number
201211012
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension by Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6229
Ruling dated
February 9, 2012
Publicly released
March 16, 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

Chief Counsel advice addresses who may sign for an entity in connection with an agreement extending a tax period. The advice states that any person authorized under state law may sign for the state-law entity. It applies that conclusion whether the entity is a corporation, LLC, partnership, trust, or disregarded entity. Thus, a president authorized under state law may sign.

Ruling snapshot

  • Question: Who may sign an agreement for a state-law entity?
  • Outcome: Advice given.
  • Key authorities: IRC § 6229; applicable state law

Full text (IRS public release)

ID: CCA_2012020908212137 Number: 201211012
Release Date: 3/16/2012
Office: ----------
UILC: 6229.02-00

From: -------------------
Sent: Thursday, February 09, 2012 8:21:44 AM
To: ---------------------
Cc:
Subject: RE:

Any person authorized under state law may sign for the state law entity, regardless of whether the entity
is a corporation, LLC, partnership, trust or disregarded entity. So if the president is authorized under state
law, he may sign.
\f

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