CCA 200952046
Not Employees Under Section 530 of 1978 Revenue Act
ID: CCA_2009111712041870 Number: 200952046
Release Date: 12/24/2009
Office:
UILC: 3401.06-00
From: ---
Sent: Tuesday, November 17, 2009 12:04:20 PM
To: ---
Cc:
Subject: 530 Substantive Consistency
---I agree with your view. IRM 4.23.5.2.2.2 accurately explains the Service's position on the substantive consistency requirement of section 530 of the Revenue Act of 1978. See 530(e)(6). See also Lambert's Nursery v. United States, 894 F.2d 154 (5th Cir. 1990). ---
Source: view the official PDF
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