CCA 200928031
Effect of Failure to Notify
ID: CCA_2009052710510537 Number: 200928031
Release Date: 7/10/2009
Office: ---
UILC: 6222.03-00
From: ---
Sent: Wednesday, May 27, 2009 10:51:07 AM
To: ---
Cc: ---
Subject: RE: IRC 6222
I agree that we can make a direct assessment if the assessment of the inconsistently reported amount is purely computational, i.e., substituting the K-1 amount for the reported amount. We would need to issue a notice of deficiency, however, for the related penalty.
Source: view the official PDF
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