Voluntary Employees' Beneficiary Associations (See Also 0501.03-01)

ID:
Office:
UILC:
CCA_2009010511544717
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501.09-00
Number: 200909061
Release Date: 2/27/2009
From: ---
Sent: Monday, January 05, 2009 11:54:55 AM
To: ---
Cc: ---
Subject: RE: 3401(d)(1) employer/Health and welfare issues
Dear ---
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--- ---do not have a preference and defer to you on how you would like to handle that, unless ---feels differently.
I followed up with ---on the section regarding uncooperative taxpayers. It is section 6503(j), which suspends the running of any period of limitations provided in section 6501 on assessment in the case of certain summonses. For any further information on the section, though, ---will have to be consulted. If you would like, we can help you coordinate with them. Happy new year!
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