CCA 200949045
Administrative Adjustments Requests
ID: CCA_2009110507174554 Number: 200949045
Release Date: 12/4/2009
Office: ---
UILC: 6227.00-00
From: ---
Sent: Thursday, November 05, 2009 7:17:57 AM
To: ---
Cc: ---
Subject: RE: More AAR Questions
If taxpayers have not yet paid the overassessment, the Service could consider abating the overassessment. Also, the Service could direct the matter to the TEFRA Appeals Coordinator to consider whether Appeals wants it. Otherwise, yes, "no consideration" letters would be appropriate.
Source: view the official PDF
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