CCA 201011029
Notice to Partners of Proceedings
ID: CCA_2010021609545737 Number: 201011029
Release Date: 3/19/2010
Office: ---
UILC: 6223.00-00
From: ---
Sent: Tuesday, February 16, 2010 9:54:57 AM
To: ---
Cc: ---
Subject: RE: Need assistance-statute ---
We don't need a named TMP. The regulations and the courts both say that generic TMP FPAA's are fine. See Treas. Reg. 301.6223(a)-1 and Chomp v. Commissioner, 91 T.C. 1069 (1988).
Source: view the official PDF
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