CCA 200914051
Period of Limitations for Making Assessments
ID: CCA_2009031610401737 Number: 200914051
Release Date: 4/3/2009
Office: ---
UILC: 6229.00-00
From: ---
Sent: Monday, March 16, 2009 10:40:19 AM
To: ---
Cc: ---
---
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Subject: RE: Forms 1042 and 8804
The non-resident alien can file an original return at any time. His section 6501 statute has not begun to run. The TEFRA returns do not shorten his section 6501 period. They only provided a minimum 3 year period during which no partner's section 6501 statute will expire with respect to partnership items.
Source: view the official PDF
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