CCA 200923044
Other Requests
ID: CCA_2009050110360237 Number: 200923044
Release Date: 6/5/2009
Office: ---
UILC: 6228.05-00
From: ---
Sent: Friday, May 01, 2009 10:36:02 AM
To: ---
Cc: ---
Subject: RE: Protective Claim
Correct. Section 6228(b)(2)(C) prohibits the AAR from being petitioned once a TEFRA proceeding is begun since the TEFRA proceeding resolves all partnership items for a taxable year for both deficiency and refund purposes. Since a TEFRA partnership proceeding was begun (and has now been completed), the protective AAR is a nullity.
Source: view the official PDF
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