CCA 201005031
Period of Limitations for Making Assessments
ID: CCA_2009123010441337 Number: 201005031
Release Date: 2/5/2010
Office: ---
UILC: 6229.00-00
From: ---
Sent: Wednesday, December 30, 2009 10:44:16 AM
To: ---
Cc: ---
Subject: RE: Case name?
There is no case standing for that proposition.
But Kligfeld and G-5 Holdings stand for the proposition that we can issue an FPAA for year 1 (closed) because it results in the assessment of the partners in their open Years 2 and 3 (NOL carryforward to an open year and sale of distributed stock with carryover basis in later open year).
Source: view the official PDF
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