Different signature style does not invalidate Form 872

Plain-English summary

Chief Counsel advised that the best practice is to sign Form 872 in the same manner as the related tax return. If the taxpayer's name changed, the form should use the new name followed by “formerly known as.” A different signature format does not by itself invalidate the extension when the same taxpayer signed both documents. An extension signed in the name of a different taxpayer, however, generally does not extend the assessment deadline for the taxpayer that filed the return.

Ruling snapshot

• Question: Is Form 872 invalid when the taxpayer signs it differently from the related tax return?
• Outcome: No, if the same taxpayer signed both, but one corporation generally cannot extend another corporation's assessment deadline
• Key authorities: IRC § 6501; IRM 25.6.22.5.2

Full text (IRS public release)

ID: CCA_2015121513163647
UILC: 6501.08-17

Number: 201602010
Release Date: 1/8/2016
From:
Sent: Tuesday, December 15, 2015 1:16:37 PM
To:
Cc:
Bcc:
Subject: RE: Question on signature for Form 872 - seeking confirmation

------,

My apologies for the delay in responding.

The best practice is to ensure that the Form 872 is signed the same way that the tax
return is signed, and if a name has changed between the signing of the return and the
form 872, the Form 872 should be signed with the “new name, formerly known as”
formula. (See IRM 25.6.22.5.2 (08-26-2011)). However, if the Form 872 was signed
by the taxpayer in a different manner than the tax return, e.g. the tax return was signed -
---------------------and the Form 872 was signed ----------------, it is still valid. This would be
different if the Form 872 was signed in the name of a different taxpayer than the return,
e.g. one Corp’s extension is generally not valid to extend the ASED for another Corp.

Respectfully Yours,