CCA 200848028
Limitations on Assessment and Collection (Barred v. Not Barred)
ID: CCA_2008070813351550 Number: 200848028
Release Date: 11/28/2008
Office: ---
UILC: 6501.00-00
From: ---
Sent: Tuesday, July 08, 2008 1:35:16 PM
To: ---
Cc: ---
Subject: FW: 872-I review
We are okay with the proposed section 6707A penalty language on the Form 872-I. We also don't see any problem including the section 6707A penalty language on the same form as the restricted consent as long as all of the other requirements for a restricted consent (discussed in IRM 25.6.22.8) are met. Note that the restricted consent language should be coordinated with the appropriate national office with jurisdiction over that subject matter. Please let us know if we can be of any further assistance. Thanks.
Source: view the official PDF
Nearby sections (25 sections)
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- cca-200848058 · Citizens or Residents of the United States Living Abroad
- cca-200848057 · Disclosure to Persons Having Material Interest
- cca-200848056 · Wages Subject to Withholding
- cca-200848055 · Treatment of Certain Transferees
- cca-200848046 · Certificate of Discharge
- cca-200848041 · Employees
- cca-200848036 · Employer ID Numbers
- cca-200848032 · Competent Authority Proceedings
- cca-200848031 · Tax Protest Cases
- cca-200848030 · Declaration of Estimated Income Tax by Individual…
- cca-200848029 · Net Rate Interest Netting - Overpaid Estimated Taxes
- cca-200848028 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200848027 · Validity and Priority of Lien Against Mortgagees,…
- cca-200848026 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200848024 · Special Procedures for Third-Party Summonses
- cca-200848023 · Special Rules Applicable to Certain Employment Taxes
- cca-200848022 · Collection Due Process - Levy
- cca-200848021 · Employers v. Not Employers
- cca-200848020 · Pursuant to Governing Instrument
- cca-200848004 · Election - Time and Manner
- cca-200848001 · Change in Method of Accounting for Depreciation
- tam-200847015 · Post-1942 Powers
- cca-200847001 · Lien for Taxes (Lien Right v. No Lien Right)
- tam-200846021 · Accident and Health Plans (Excluded v. Not Excluded)