CCA 201012044
Notice of Deficiency
ID: CCA_2010021913361137 Number: 201012044
Release Date: 3/26/2010
Office: ---
UILC: 6212.00-00
From: ---
Sent: Friday, February 19, 2010 1:36:13 PM
To: ---
Cc: ---
Subject: RE: Affect Item Stat Notice
We cannot issue a notice for zero tax except under section 6234 (notice of adjustment) for over sheltered returns. Absent this, taxpayer cannot get into court unless he files a refund suit.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201013037 · Prepaid and Advance Income
- cca-201013036 · Oil, Gas, or Minerals--General
- cca-201013035 · Simplified Production Method
- cca-201013001 · Special Rules for Insurance Companies
- cca-201012061 · Inventory and Other Property
- cca-201012059 · Authority to Postpone Certain Tax-Related Deadlines by…
- cca-201012058 · Administrative Adjustments Requests
- cca-201012049 · Affected Item
- cca-201012048 · Partnership Item
- cca-201012047 · Examination of Books and Witnesses
- cca-201012046 · Definitions
- cca-201012045 · Withholdings (Credit v. No Credit Against Tax)
- cca-201012044 · Notice of Deficiency
- cca-201012043 · Period of Limitations for Making Assessments
- cca-201012042 · Tax Matters Partner
- cca-201012041 · Notice to Partners of Proceedings
- cca-201012040 · Common Law Tests
- cca-201012039 · Partnership Item
- cca-201012038 · Signing of Corporation Returns
- cca-201012037 · Proceedings Not Finished
- cca-201012034 · Failure to Report Information under Sec. 4101
- cca-201012033 · Authority to Make Credits or Refunds
- cca-201011030 · Unidentified Partner
- cca-201011029 · Notice to Partners of Proceedings
- cca-201011028 · Tax Matters Partner