CCA 200909056
Intentional Disregard
ID: CCA_2008121709475841 Number: 200909056
Release Date: 2/27/2009
Office: ---
UILC: 3509.02-00
From: ---
Sent: Wednesday, December 17, 2008 9:48:01 AM
To: ---
Cc:
Subject: RE: Section 4 of 4341
I'll look at the discussion. 3509 doesn't apply if intentionally disregard. I guess we would assert they intentionally disregarded in that situation.
---
Source: view the official PDF
Nearby sections (25 sections)
- cca-200910040 · Election by Small Business Corporation
- cca-200910039 · Tax Matters Partner
- cca-200910038 · Tax Matters Partner
- cca-200910036 · Disclosure of Joint Return
- cca-200910035 · Collection Due Process - Lien
- cca-200910034 · Request for Tax Matters Partner
- cca-200910029 · Deductions For Losses
- cca-200909061 · Voluntary Employees' Beneficiary Associations (See…
- cca-200909060 · Return Prepared by Service
- cca-200909059 · Definition of Underpayment
- cca-200909058 · Notice to Partners of Proceedings
- cca-200909057 · Failure to File Partnership Return
- cca-200909056 · Intentional Disregard
- cca-200909054 · Items Cease to Be Partnership Items in Certain Cases
- cca-200909053 · R 1986 (Repealed- 1986 Act) Installment Payments
- cca-200909052 · Binds All Partners
- cca-200909051 · Jurisdiction
- cca-200909050 · Definition of Underpayment
- cca-200909049 · Tax Matters Partner
- cca-200909048 · Extension by Agreement
- cca-200909047 · Election - Time and Manner
- cca-200909046 · Request for Tax Matters Partner
- cca-200909045 · Definitions
- cca-200909044 · Special Lien for Estate Tax Deferred Under Section 6166
- cca-200909043 · Rules and Regulations