Ezel / IRS Rulings / 1213025
Chief Counsel Advice 1213025 Released March 30, 2012 Advice

CCA 1213025: An electronic signature can have the same effect as a handwritten signature

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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 addressed whether an electronic signature could be used on a Form 872, which extends the period for assessing tax. It said an electronic signature has the same effect as a handwritten signature when the person making the electronic mark intends it as a signature. The official signing the Form 872 must also have delegated authority to enter into statute extensions. If the signature were challenged, the IRS would likely need evidence of that intent, generally including testimony from the signing official.

Ruling snapshot

  • Question: When can an electronic signature on Form 872 have the same effect as a handwritten signature?
  • Outcome: Advice given
  • Key authorities: 1 U.S.C. § 1

Full text (IRS public release)

ID: CCA_2012013018244144 Number: 201213025
Release Date: 3/30/2012
Office:
UILC: 9999.00-00

From: ----------------------
Sent: Monday, January 30, 2012 6:24:52 PM
To: ---------------------------
Cc: ---------------------
Subject: RE: IRS Digital Signature

An electronic signature has the same effect as a handwritten one, as long as the person
making the electronic signature intends it as a signature. See 1 U.S.C. sec. 1
(“’signature’ or ‘subscription’ includes a mark when the person making the same
intended it as such”).

Obviously, a Form 872 must be signed by an official who has been delegated the
authority to enter into statute extensions. If a taxpayer challenged the validity of an
assessment (assessed during the extended period) based on an argument that the
signature on the Form 872 is invalid, the IRS would then likely have to present evidence
that the electronic signature was intended by the signing official to be his or her
signature.

Generally, the requisite evidence would be testimony from the official that he or she
intended the electronic mark as a signature. ----------------------------------------------------------

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