CCA 201018013
Extension by Agreement
ID: CCA_2010041408381737 Number: 201018013
Release Date: 5/7/2010
Office: ---
UILC: 6229.02-00
From: ---
Sent: Wednesday, April 14, 2010 8:38:23 AM
To: ---
Cc: ---
Subject: RE: New Form 872
I would use the identical forms and language if you are just renewing and further extending the existing statute extensions, 2002 through 2006.
I would start using the new form with any appropriate limitations for years after 2006.
TEFRA was repealed for S corporations in 1996 so I doubt that you have a TEFRA S corporation as stated. See former I.R.C. 6241 et seq repealed by Small Business Job Protection Act of 1996.
Source: view the official PDF
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