CCA 201005038
Settlement Agreement
ID: CCA_2010010708404637 Number: 201005038
Release Date: 2/5/2010
Office: ---
UILC: 6224.01-01
From: ---
Sent: Thursday, January 07, 2010 8:40:50 AM
To: ---
Cc: ---
Subject: RE: Large TEFRA adjustment to true up on current year return
We can settle with the direct partner but the authority would be under section 7121 rather than 6224(c) since the partnership items have already converted under section 6231(b)(1)(C).
Source: view the official PDF
Nearby sections (25 sections)
- cca-201005050 · Unidentified Partner
- cca-201005049 · ADMINISTRATION
- cca-201005048 · Special Rules Applicable to Certain Employment Taxes
- cca-201005047 · Partner's Return Must Be Consistent with…
- cca-201005046 · Return Prepared by IRS Personnel
- cca-201005045 · Partnership Item
- cca-201005044 · Coordination with Deficiency Proceedings
- cca-201005043 · Partnership Item
- cca-201005042 · Disclosure in Judicial or Administrative Tax…
- cca-201005041 · Authority to Make Credits or Refunds
- cca-201005040 · Effect of Failure to Notify
- cca-201005039 · General Business Credit
- cca-201005038 · Settlement Agreement
- cca-201005037 · Definition of Underpayment
- cca-201005036 · Date Return Filed
- cca-201005035 · Definitions
- cca-201005034 · Special Rules Applicable to Certain Employment Taxes
- cca-201005033 · Settlement Agreement
- cca-201005032 · Items Cease to Be Partnership Items in Certain Cases
- cca-201005031 · Period of Limitations for Making Assessments
- cca-201005030 · Assessment of Partnership Items, Converted to…
- cca-201005029 · BANKRUPTCY CODE CASES
- cca-201005001 · ITIN; IRS Individual Taxpayer Identification Number
- tam-201004022 · Contest
- cca-201004036 · Suspension of Statutory Period