CCA 201310032: An apostille authenticates a signature, not the document's contents

Number
201310032
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Miscellaneous Issues
Topics
Code sections
§ 9999
Ruling dated
March 27, 2012
Publicly released
March 8, 2013

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This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2013, 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 2013
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 explained that an apostille certifies the authenticity of a signature, the signer's capacity, and the seal or stamp, but does not certify the contents of the document. The advice stated that an apostille could be a viable alternative to certified copies or originals if the document was properly notarized and authenticated through the applicable Israeli process. The release also noted that the notary must certify the document rather than only the signature for the proposed use.

Ruling snapshot

  • Question: What does an apostille authenticate, and when could it be used for the documents described?
  • Outcome: Advice given, an apostille may authenticate the signature process but not the document's contents.
  • Key authorities: Hague Convention on Apostille requirements

Full text (IRS public release)

ID: CCA_2012032717260912 Number: 201310032
Release Date: 3/8/2013
Office: ------------
UILC: 9999.00-00

From: ----------------------
Sent: Tuesday, March 27, 2012 5:26:10 PM
To: -----------------
Cc: -----------------------------------------
Subject: FW: ------ - Hague Convention Apostille

-------

The Convention applies only to public documents, and the sole function of the apostille is to certify the authenticity of the signature (in this case the notary's) on the document. So while the apostille is a valid form of authentication, the only thing being authenticated in this case is the notary - not the document. To be eligible for an apostille, a document must first be issued or certified by an officer recognized by the authority that will issue the apostille. To exemplify the signature/document problem, in 2009 the Hague Conference decided to amend the wording on the Apostille to make it clear that no one was checking whether the document being attested was genuine or a fake. New wording to be used includes the following language: "This Apostille only certifies the signature, the capacity of the signer and the seal or stamp it bears. It does not certify the content of the document for which it was issued." So in the present case, if the notary is certifying the authenticity of the document (which I doubt) and that notary is recognized by an apostille issuing authority, then the apostille would be a viable alternative to the certified copies/originals route referred to in the email below.

To use the Apostille, the document(s) must first be notarized by an Israeli notary. [Here is the problem - unless the notary is certifying the document (not the signature) then it cannot be used] Those wishing to use a local notary for this service must contact them individually to see if they perform notaries. The notarized document must then be authenticated by the Magistrate's Court. Documents affixed with the apostille and the clerk's verification of the notary's signature using the above method, are just as acceptable in the US as those notarized [certified?] by the US Embassy. [even a US notarized document only attests to the signature - not the authenticity]

Hope this helps -

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