CCA 201012043
Period of Limitations for Making Assessments
ID: CCA_2010021912162937 Number: 201012043
Release Date: 3/26/2010
Office: ---
UILC: 6229.00-00
From: ---
Sent: Friday, February 19, 2010 12:16:31 PM
To: ---
Cc: ---
Subject: RE: Easement Contribution FW: PCS Statute Code
You are correct that we must conduct a TEFRA proceeding for the --- barred TEFRA year in order to assess the amounts carried over by the partners to their open year. We may do this under Kligfeld v.
Commissioner and G-1 Holdings v. Commissioner. To the extent the statute information contained in our computer system will result in an assessment for the barred years, this information should be corrected.
Not being a computer expert, I cannot tell you exactly how to do that.
Source: view the official PDF
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