CCA 201007055
Partnerships
ID: CCA_2010011410071654 Number: 201007055
Release Date: 2/19/2010
Office: ---
UILC: 6231.01-00
From: ---
Sent: Thursday, January 14, 2010 10:07:18 AM
To: ---
Cc:
Subject: RE: AAR Case
If taxpayers have not yet paid the overassessment, the Service could consider abating the overassessment. I am not aware of any authority for the proposition that the examination of the books and records of a partnership without issuance of an NBAP is a determination that the partnership is not a TEFRA partnership. Even if that proposition were valid, under 6231(g)(2) the determination would have to be reasonable on the basis of the partnership return.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201008042 · Period of Limitations for Making Assessments
- cca-201008041 · Period for Filing Petition
- cca-201008040 · Affected Item
- cca-201008039 · Lien for Taxes (Lien Right v. No Lien Right)
- cca-201008038 · Disclosure to Taxpayer's Designee
- cca-201008037 · Acquisition Costs
- cca-201008036 · Coordination with Deficiency Proceedings
- cca-201008035 · Prepaid and Advance Income
- cca-201007059 · Collection Due Process - Levy
- cca-201007058 · Confidentiality and Disclosure of Returns and Return…
- cca-201007057 · Coordination with Deficiency Proceedings
- cca-201007056 · 6 Years for 3 Years
- cca-201007055 · Partnerships
- cca-201007054 · Limitations on Assessment and Collection (Barred v. Not…
- cca-201007053 · Gross Income v. Not Gross Income
- tam-201006031 · Deductions Allowed
- tam-201006030 · Deductions Allowed
- tam-201006029 · Deductions Allowed
- tam-201006027 · Termination
- cca-201006028 · Product Liability Losses
- cca-201005053 · Low-Income Housing Credit
- cca-201005052 · Disclosure of Estate Return
- cca-201005051 · Spin-Off
- cca-201005050 · Unidentified Partner
- cca-201005049 · ADMINISTRATION