Ezel / IRS Rulings / 1329015
Chief Counsel Advice 1329015 Released July 19, 2013 Advice

CCA advises that a revenue agent cannot revoke a power of attorney herself

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This page covers one taxpayer's ruling from 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 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 what a revenue agent should do when a taxpayer’s power of attorney may be ineligible to practice before the IRS. The advice says the revenue agent cannot revoke the power of attorney herself, but may contact the taxpayer and advise the taxpayer to revoke it. If the agent believes the representative should be ineligible to practice before the IRS, the matter should be referred to the Office of Professional Responsibility. The memorandum notes that a disciplinary listing in another state does not by itself establish the representative’s status before the IRS.

Ruling snapshot

  • Question: May a revenue agent revoke a taxpayer’s power of attorney when the representative may be ineligible?
  • Outcome: Advice given. The agent should advise the taxpayer and refer suspected IRS practice ineligibility to the Office of Professional Responsibility.
  • Key authorities: IRS practice and power-of-attorney procedures; Office of Professional Responsibility referral.

Full text (IRS public release)

ID: CCA_2013070209183946
Office: ------------
UILC: 9103.02-00
Number: 201329015
Release Date: 7/19/2013
From: ----------------------
Sent: Tuesday, July 02, 2013 9:18:40 AM
To: ------------------
Cc: -----------------------
Subject: Power of Attorney Question - ------------------------

Based on the facts you provided to me in your earlier email and on the phone, we would advise the RA
that she cannot revoke the POA herself, but can contact the taxpayer to let them know the situation and
advise them to revoke the POA. Since it's possible that the POA is barred in another state or is
otherweise eligible to be a representative before the IRS, it's not clear at this time what the effect of the
POA showing up as "delinquent" on the NY Bar website is. If the RA believes the POA should be
ineligible to practice before the IRS, that is a matter she should bring up with OPR.

Please let me know if you have any questions or would like to discuss further. Thanks.

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