CCA 200928032
Notification
ID: CCA_2009052711010937 Number: 200928032
Release Date: 7/10/2009
Office: ---
UILC: 6222.01-00
From: ---
Sent: Wednesday, May 27, 2009 11:01:09 AM
To: ---
Cc:
Subject: RE: IRC 6222
If the the taxpayer actually notified us that he was filing inconsistently in accordance with section 6222(b)(1)(B), then we cannot directly assess. We would have to either convert the taxpayer's partnership items to nonpartnership items under section 6231(b)(2)(A)(i) and issue a notice of deficiency for the converted items, or determine the correct treatment through a TEFRA partnership proceeding
Source: view the official PDF
Nearby sections (25 sections)
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