CCA 200944029
Effect of Failure to Notify
ID: CCA_2009082110320537 Number: 200944029
Release Date: 10/30/2009
Office: ---
UILC: 6222.03-00
From: ---
Sent: Friday, August 21, 2009 10:32:06 AM
To: ---
Cc: ---
---
Subject: RE: K-1 Discrepancies
A timely assessment of a directly assessable computational adjustment in the appropriate amount will be valid even if predated by an invalid stat notice. So it should not be abated and reassessed.
Source: view the official PDF
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