CCA 200911024
Partner May Waive Rights
ID: CCA_2009020511420337 Number: 200911024
Release Date: 3/13/2009
Office: ---
UILC: 6224.01-00
From: ---
Sent: Thursday, February 05, 2009 11:42:08 AM
To: ---
Cc: ---
Subject: RE: Indirect Investor assessment in Exam
Yes. If the taxpayer provided a signed Form 1040X. Section 6201(a)(1) allows us to assess such amounts. Otherwise the agent will need a waiver, Form 870 that specifically references the waiver provision of section 6224(b).
Source: view the official PDF
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