CCA 200945045
Proceedings Not Finished
ID: CCA_2009090309081137 Number: 200945045
Release Date: 11/6/2009
Office: ---
UILC: 6223.04-02
From: ---
Sent: Thursday, September 03, 2009 9:08:13 AM
To: ---
Cc: ---
Subject: RE: AAR 60 day obj ltr issued/NBAP/FPAA/untimely notice
Yes. Except that you do not need to include the untimely notice letter in the package to the TMP since he already settled his partnership items and they have already converted. The FPAA still needs to be sent to the TMP, however, since it is the TMP FPAA that suspends the period for assessment under section 6229(d) and begins the petition period. You will need both a generic TMP FPAA and one addressed to the designated TMP.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200945057 · Service of Summons
- cca-200945056 · Adjusted Gross Income Defined
- cca-200945055 · Period of Limitations for Making Assessments
- cca-200945054 · Failure to Provide Notice
- cca-200945053 · Proceedings Not Finished
- cca-200945052 · Redemption by United States
- cca-200945051 · Extension to Entities Filing Partnership Returns, Etc.
- cca-200945050 · Administrative Adjustments Requests
- cca-200945049 · Disclosure to Taxpayer's Designee
- cca-200945048 · Penalty for Failure to Include Reportable Transaction…
- cca-200945047 · Reasonable Belief that Amount is Excludable
- cca-200945046 · Tax Matters Partner
- cca-200945045 · Proceedings Not Finished
- cca-200945044 · Affected Item
- cca-200945043 · Rate Reduction Tax Credit
- cca-200945035 · Biodiesel and Renewable Diesel Used as a Fuel
- cca-200945034 · Discounts
- cca-200944050 · New Markets Credit
- cca-200944049 · Golden Parachute Payments
- cca-200944048 · Collateral Agreement
- cca-200944041 · Exceptions to Discharge (Section 523)
- cca-200944040 · ADMINISTRATION
- cca-200944039 · Validity and Priority of Lien Against Mortgagees,…
- cca-200944038 · Other Requests
- cca-200944037 · Correction of Error