CCA 201024052
Limitations on Assessment and Collection (Barred v. Not Barred)
ID: CCA_2010031912565264 Number: 201024052
Release Date: 6/18/2010
Office: ---
UILC: 6501.00-00
From: ---
Sent: Friday, March 19, 2010 12:56:56 PM
To: ---
Cc: ---
Subject: RE: Period for Assessment-Form 870
I agree with your conclusion. Also see Rev. Rul. 2005-59 which holds that a Form 870 executed by a taxpayer is not a return.
Source: view the official PDF
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