CCA 201026036
Pending Appeal to Tax Court
ID: CCA_2010062315294337 Number: 201026036
Release Date: 7/2/2010
Office: ---
UILC: 6503.01-00
From: ---
Sent: Wednesday, June 23, 2010 3:29:50 PM
To: ---
Cc: ---
Subject: RE: Withholding Tax follow up questions
If the partnership did not file a withholding tax return, there is no statute to be suspended under section
6503. So we would not have to assess within the short specified period after the stat notice defaults. We could wait until the related TEFRA proceeding is over and make a single assessment.
Unrelated partnership income issues should only be in the FPAA.
Source: view the official PDF
Nearby sections (25 sections)
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- cca-201028031 · Partnership Item
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- cca-201026034 · Mailing Notice
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- cca-201025075 · Definitions and Special Rules; Affected Item
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- cca-201025072 · Service Charges and Fees
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