CCA 201018012
Deposits
ID: CCA_2010041407365141 Number: 201018012
Release Date: 5/7/2010
Office: ---
UILC: 6603.00-00
From: ---
Sent: Wednesday, April 14, 2010 7:36:59 AM
To: ---
Cc:
Subject: RE: Rev. Proc. 2005-18
No, but once the deposit is applied as a payment to another year, the TP can make an administrative claim for refund with respect to that year, assuming the TP contests the liability for that year.
Source: view the official PDF
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