CCA 200914054
Tax Treatment Determined At Partnership Level
ID: CCA_2009031809091637 Number: 200914054
Release Date: 4/3/2009
Office: ---
UILC: 6221.00-00
From: ---
Sent: Wednesday, March 18, 2009 9:09:18 AM
To: ---
Cc:
Subject: RE: 870-PT
Since the Form 870-PT does not resolve partner-level defenses to penalties determined at the partnership level, the taxpayer can file a refund claim to raise his partner-level defenses to such penalties under section 6230(c)(4), (c)(1)(C) and (c)(2)(A). See Treas. Reg. 301.6221-1(d).
Source: view the official PDF
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