CCA 201028032
Partner
ID: CCA_2010060810474254 Number: 201028032
Release Date: 7/16/2010
Office: ---
UILC: 6231.02-00
From: ---
Sent: Tuesday, June 08, 2010 10:47:42 AM
To: ---
---
---
Cc: ---
Subject: RE: Withholding issue - Procedure question
The Service needs to issue an FPAA to the partnership entity itself as a "partner."
The Service must issue an SFR only if intending to assert a non-filing penalty.
Source: view the official PDF
Nearby sections (25 sections)
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- cca-201030024 · Passive Investment Income
- cca-201028041 · Notice to Partners of Proceedings
- cca-201028040 · Withholding of Tax on Dispositions of United States…
- cca-201028039 · Hedging transactions
- cca-201028038 · Pensions
- cca-201028037 · Partnership Item
- cca-201028036 · Back Pay
- cca-201028035 · Employees
- cca-201028034 · Abatements
- cca-201028033 · Settlement Agreement
- cca-201028032 · Partner
- cca-201028031 · Partnership Item
- cca-201028001 · Disclosure to Persons Having Material Interest
- tam-201027045 · Determination of Amount of and Recognition of Gain or…
- cca-201027056 · Partner
- cca-201027051 · Common Law Tests
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- cca-201027049 · Collection Due Process - Levy
- cca-201027048 · Period of Limitations for Making Assessments
- cca-201027047 · Periods of Limitation on Suits (Barred v. Not Barred)
- cca-201027046 · Withholding Exemptions and Exemption Certificates
- cca-201026036 · Pending Appeal to Tax Court
- cca-201026035 · Collection Due Process - Levy