CCA 200909043
Rules and Regulations
ID: CCA_2008120208312957
Office: ---
UILC: 7805.00-00
From: ---
Number: 200909043
Release Date: 2/27/2009
Sent: Tuesday, December 02, 2008 8:31:38 AM
To: ---
Cc: ---
Subject: RE: Follow-up questions
Hi --- As to your first question, you but not a taxpayer may submit a CCA request.
See section 6110(i)(1). If a taxpayer requests a letter ruling, we generally respond within 6 months. However, as we discussed, if the ruling requested is primarily factual, we generally will not rule on the matter.
As to your second question, I believe that is the correct cite.
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Source: view the official PDF
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