CCA 201007056
6 Years for 3 Years
ID: CCA_2010011514125937 Number: 201007056
Release Date: 2/19/2010
Office: ---
UILC: 6229.03-01
From: ---
Sent: Friday, January 15, 2010 2:13:01 PM
To: ---
Cc: ---
Subject: RE: 25% Omission of Income
The Service may assess based on the 6 year statute under section 6229(c)(2) even if that period is beyond the one year suspension period of section 6229(d) if the facts in the FPAA clearly show a 25 percent understatement of gross income that was not adequately disclosed by the taxpayer.
Source: view the official PDF
Nearby sections (25 sections)
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- 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