CCA 201008042
Period of Limitations for Making Assessments
ID: CCA_2010012611263437 Number: 201008042
Release Date: 2/26/2010
Office: ---
UILC: 6229.00-00
From: ---
Sent: Tuesday, January 26, 2010 11:26:41 AM
To: ---
Cc: ---
Subject: RE: TEFRA and Statutes
We cannot reopen a case (absent fraud) if an FPAA was issued since section 6223(f) prohibits the issuance of a second FPAA. IIf no FPAA was issued, we can initiate "Reopening Procedures" to conduct a second audit.
If no FPAA was issued, and no Form 1042 was filed, the period for assessment is open indefinitely or until 3 years after the Form 1042 is filed. We can also follow substitute for return procedures.
Source: view the official PDF
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