CCA 201026034
Mailing Notice
ID: CCA_2010062213031751 Number: 201026034
Release Date: 7/2/2010
Office: ---
UILC: 6223.00-00, 6223.03-00
From: ---
Sent: Tuesday, June 22, 2010 1:03:19 PM
To: ---
Cc:
Subject: RE: Power of Attorney-TEFRA question
Hello,
The second POA can give the designated person authority to act for the partnership. However, note the partnership is not a party to the TEFRA proceeding under Chef's Choice v. Commissioner, 95 T.C. 388 (1990). We do not have a statutory requirement to send FPAA's to the partnership since it is not a party to the TEFRA proceeding.
Source: view the official PDF
Nearby sections (25 sections)
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