CCA 201004034
Period of Limitations for Making Assessments
ID: CCA_2009122909532337 Number: 201004034
Release Date: 1/29/2010
Office: ---
UILC: 6229.00-00
From: ---
Sent: Tuesday, December 29, 2009 9:53:23 AM
To: ---
Cc:
Subject: RE: FPAA
I agree. There is no statute of limitations for issuing an FPAA. But the period of limitations on assessment should be open for at least one partner tax year that is affected by the FPAA. The statute being open for a carryforward year of a partner is sufficient for this purpose as held by Kligfeld v. Commissioner.
Source: view the official PDF
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