Partnertax.ai Start free trial

CCA 201005050

Unidentified Partner

Official textIRS Written Determinations (PLR · TAM · CCA)irs.gov
Summarize

ID: CCA_2010011316282937 Number: 201005050
Release Date: 2/5/2010
Office: ---
UILC: 6229.05-00
From: ---
Sent: Wednesday, January 13, 2010 4:28:31 PM
To: ---
Cc: ---
Subject: RE: 25% Omission of Income
If the partner is an unidentified indirect partner and we timely issued an FPAA, section 6229(e) keeps the statute open for the unidentified partner at least until one year after he is identified.

Source: view the official PDF

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. cca-201007056 · 6 Years for 3 Years
  2. cca-201007055 · Partnerships
  3. cca-201007054 · Limitations on Assessment and Collection (Barred v. Not…
  4. cca-201007053 · Gross Income v. Not Gross Income
  5. tam-201006031 · Deductions Allowed
  6. tam-201006030 · Deductions Allowed
  7. tam-201006029 · Deductions Allowed
  8. tam-201006027 · Termination
  9. cca-201006028 · Product Liability Losses
  10. cca-201005053 · Low-Income Housing Credit
  11. cca-201005052 · Disclosure of Estate Return
  12. cca-201005051 · Spin-Off
  13. cca-201005050 · Unidentified Partner
  14. cca-201005049 · ADMINISTRATION
  15. cca-201005048 · Special Rules Applicable to Certain Employment Taxes
  16. cca-201005047 · Partner's Return Must Be Consistent with…
  17. cca-201005046 · Return Prepared by IRS Personnel
  18. cca-201005045 · Partnership Item
  19. cca-201005044 · Coordination with Deficiency Proceedings
  20. cca-201005043 · Partnership Item
  21. cca-201005042 · Disclosure in Judicial or Administrative Tax…
  22. cca-201005041 · Authority to Make Credits or Refunds
  23. cca-201005040 · Effect of Failure to Notify
  24. cca-201005039 · General Business Credit
  25. cca-201005038 · Settlement Agreement
Full table of contents →