Ezel / IRS Rulings / 201406010
Chief Counsel Advice 201406010 Released February 7, 2014 Advice

Chief Counsel agrees with analysis concerning Form 8939 executors

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This page covers one taxpayer's ruling from 2014, 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 2014
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 be treated as an executor for purposes of Form 8939 when no executor has been appointed. The underlying analysis suggested that each person in actual or constructive possession of a decedent's property could be treated as an executor under IRC § 2203. The email also raised the possibility that each recipient would need to be notified individually. The later response states that the IRS agrees with the analysis and cites Notice 2011-66, section I.B.

Ruling snapshot

  • Question: Who may be treated as an executor when no executor has been appointed for purposes of Form 8939?
  • Outcome: Advice given.
  • Key authorities: IRC § 2203; Notice 2011-66, § I.B.

Full text (IRS public release)

ID: CCA_2013060707565067
Office: -----------------------------
UILC: 1022.00-00
Number: 201406010
Release Date: 2/7/2014
From: ----------------
Sent: Friday, June 07, 2013 7:57:00 AM
To: -------------------------------------
Cc:
Subject: RE: 8939s

We agree with your analysis. See, Notice 2011-66, section I.B.

From: ----------------------------------------------------------
Sent: Thursday, May 23, 2013 12:55 PM
To: ------------------
Cc: ----------------
Subject: RE: 8939s

My initial thought--and let's take this with a grain of salt at this point--is that when there is no longer an
appointed executor, under 2203 each person in actual or constructive possession of any property of the
decedent, which I believe would include everything on an F8939, is then considered an executor. It may
be that you would have to deal with and notify each recipient individually.

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