CCA 200912015
Disclosure of Reportable Transactions
ID: CCA_2009021710051864 Number: 200912015
Release Date: 3/20/2009
Office: ---
UILC: 6011.01-00
From: ---
Sent: Tuesday, February 17, 2009 10:05:20 AM
To: ---
Cc: ---
Subject: FW: Separate penalty assessments against spouses?
There should be only one penalty for which the spouses should be jointly and severally liable when there is a failure to disclose a reportable transaction with a joint return. I don't know the mechanics of making the assessment, but I do know that ---was looking into the matter last September. Perhaps she knows more.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200912027 · Tax Matters Partner
- cca-200912026 · Facsimile Signatures
- cca-200912025 · ASSESSMENTS: Waiver of restriction
- cca-200912024 · Regulations Governing Consolidated Returns (May v. May…
- cca-200912023 · Special Lien for Estate Tax Deferred Under Section 6166
- cca-200912022 · Policy
- cca-200912021 · Regulations with Respect to Certain Special Enforcement…
- cca-200912020 · COMPROMISE AND SETTLEMENT: Closing agreement
- cca-200912019 · Exception for Small Partnerships
- cca-200912018 · Tax Matters Partner
- cca-200912017 · Disclosure of Reportable Transactions
- cca-200912016 · Tax Matters Partner
- cca-200912015 · Disclosure of Reportable Transactions
- cca-200912014 · Affected Item
- cca-200912013 · Affected Item
- cca-200912012 · Trade or Business (Deductible v. Not Deductible)
- cca-200912011 · Employees
- cca-200912010 · Dyed Fuel Sold for Use or Used in a Taxable Use
- cca-200912009 · Service Recipient Only
- cca-200911031 · Miscellaneous Issues
- cca-200911030 · Disclosure of Partnership Return
- cca-200911029 · Disclosure to Contractors
- cca-200911027 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200911026 · Signing of Corporation Returns
- cca-200911025 · Settlement Agreement