CCA 201011014
Joint Liability
ID: CCA_2010012811070837 Number: 201011014
Release Date: 3/19/2010
Office: ---
UILC: 6212.01-01
From: ---
Sent: Thursday, January 28, 2010 11:07:13 AM
To: ---
Cc:
Subject: RE: Another question
W is free to challenge all items for which she is jointly liable if we issue a stat notice. But if H agrees to the item, waives assessment against himself and pays the tax, it would never get to the stat notice stage since there would no longer be a deficiency in tax to assert against W.
Source: view the official PDF
Nearby sections (25 sections)
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- cca-201011025 · Suspension of Running of Period of Limitation…
- cca-201011024 · Disclosure to Taxpayer's Designee
- cca-201011023 · Petition by Other Partner
- cca-201011022 · Tax Treatment Determined At Partnership Level
- cca-201011021 · Tires on Imported Articles
- cca-201011020 · Effect of Failure to Notify
- cca-201011019 · Tentative Carryback Adjustment
- cca-201011018 · Tentative Carryback Adjustment
- cca-201011017 · Innocent spouse (including Sections 66, 6013)
- cca-201011016 · Other Requests
- cca-201011015 · Extension to Entities Filing Partnership Returns, Etc.
- cca-201011014 · Joint Liability
- cca-201011013 · Partnership Item
- cca-201011012 · Affected Item
- cca-201011011 · Affected Item
- cca-201011010 · Pass-Thru of Items to Shareholders
- cca-201011009 · General Rule for Taxable Year of Inclusion (Year…
- cca-201010027 · United Kingdom
- cca-201009013 · Stock Sales and Distributions Treated as Asset Transfers
- cca-201008047 · Extension by Agreement
- cca-201008046 · Request on Behalf of Partnership
- cca-201008045 · Canada
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