Form SS-8 required an original signature

Plain-English summary

Chief Counsel considered whether the IRS SS-8 worker-classification program could accept a signature other than an original signature on Form SS-8. The advice concluded that existing IRS procedures allowed only an original signature. It treated Form SS-8 as an employment-tax determination request covered by procedural rules barring faxed submissions of that kind. The memorandum added that the restriction appeared to reflect policy rather than a legal prohibition, so officials could consider changing the policy and amending the Internal Revenue Manual.

Ruling snapshot

• Question: Could the SS-8 program accept a faxed or other non-original signature on Form SS-8?
• Outcome: advice given
• Key authorities: IRC § 3121; Rev. Proc. 2017-1, § 12.04; IRM 7.50.1.3.1(4) and 4.19.13.9.4(5)

Full text (IRS public release)

ID: CCA_2017021715180923
UILC: 3121.00-00

Number: 201710027
Release Date: 3/10/2017
From: --------------------
Sent: Friday, February 17, 2017 3:18:09 PM
To: ----------------------
Cc:
Bcc:
Subject:

Hi -----------,

Sorry for the confusion but I needed to resend to you due to a glitch in our system.

You asked whether the SS-8 program may accept signatures other than original
signatures on Form SS-8. Unfortunately, at this point, we believe that IRS procedures
require that Form SS-8 can only be accepted with an original signature.

We (Paul and I) consulted with attorneys in the Associate Chief Counsel Procedure and
Administration), reviewed IRM 7.50.1.3.1(4), IRM 4.19.13.9.4(5) (“Determination letter
Requests related to income tax, gift, tax, estate tax, generation skipping transfer tax,
employment tax and excise tax matters will not be accepted via fax”), and the
Memorandum for Division Commissioners that ----------- sent to use which includes the
same language as in the preceding quoted IRM provision. It is our view that a request
made on Form SS-8 is a determination letter request for an employment tax matter that
would fall under the prohibition described above for not accepting faxed
signatures. See also Rev. Proc. 2017-1 section 12.04. We think that the reasoning for
not accepting fax signatures on Form SS-8 seems more related to policy decisions
rather than to legal issues that would prohibit fax signatures. You may want to consider
pursuing the issue higher in your chain of command to try to change the policy and
obtain a business decision that would enable the IRM to be amended to allow for other
than original signatures on the form SS-8. If you have any questions please let us
know.