Ezel / IRS Rulings / 1211012
Chief Counsel Advice 1211012 Released March 16, 2012 Advice

CCA 1211012: A state-law-authorized person may sign for an entity

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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 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.
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