CCA 200914039
Limitations on Assessment and Collection (Barred v. Not Barred)
ID: CCA_2009030514582452 Number: 200914039
Release Date: 4/3/2009
Office: ---
UILC: 6501.00-00
From: ---
Sent: Thursday, March 05, 2009 2:58:33 PM
To: ---
Cc:
Subject: RE: Defaulted SND status
This follows up my voicemail message confirming that nothing prohibits the taxpayer and the Service from agreeing to extend the assessment statute of limitations under section 6501(c)(4) after the issuance of a SND (on which the taxpayer defaults) provided the limitations period is still open when the extension is executed.
Source: view the official PDF
Nearby sections (25 sections)
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- cca-200914046 · Discharge of Liens
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- cca-200914042 · Additional Administration Provisions
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- cca-200914038 · Coordination with Deficiency Proceedings
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- cca-200914036 · Accuracy-related penalty
- cca-200914035 · Foreign Agricultural Workers
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- cca-200913058 · Redemption by United States
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