CCA 200912010
Dyed Fuel Sold for Use or Used in a Taxable Use
ID:
Office:
UILC:
CCA_2009021109185850
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6715.00-00
Number: 200912010
Release Date: 3/20/2009
From: ---
Sent: Wednesday, February 11, 2009 9:19:01 AM
To: ---
Cc: ---
Subject: Section 6715A
Hi ---
Notice 2005-80 specifically states that § 6715A(a)(2) pertaining to security requirements will not apply if there are measures to resist tampering. However, the Notice does not mention § 6715A(a)(1) which pertains to tampering. As a general matter, we believe it is possible to assert a penalty under § 6715A(a)(1) in an appropriate case. However, we are not expressing an opinion on whether the case we previously discussed is an appropriate case.
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Source: view the official PDF
Nearby sections (25 sections)
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