CCA 200948044
Settlement Agreement
ID: CCA_2009100816264054 Number: 200948044
Release Date: 11/27/2009
Office: ---
UILC: 6224.01-01
From: ---
Sent: Thursday, October 08, 2009 4:26:40 PM
To: ---
Cc: ---
Subject: RE: TEFRA entity
As the parent's signature is necessary and the limitations period remains open, we recommend having both parent and subsidiary execute a new Form 870-LT. See IRM 8.19.3.8.6(5).
Source: view the official PDF
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