CCA 200919034
Extension by Agreement
ID: CCA_2009033012063537 Number: 200919034
Release Date: 5/8/2009
Office: ---
UILC: 6229.02-00
From: ---
Sent: Monday, March 30, 2009 12:06:37 PM
To: ---
Cc: ---
Subject: RE: TEFRA Extensions
An officer of the S corporation TMP must sign, not a shareholder. A shareholder of an S corporation has no power to bind the S corporation unless that shareholder also happens to be an officer/manager authorized to bind the corporation under state law. ---The TMP can also sign a Form 2848 power for the partnership related to TEFRA proceedings, ------
Source: view the official PDF
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