CCA 201028035
Employees
ID: CCA_2010061009330741 Number: 201028035
Release Date: 7/16/2010
Office: ---
UILC: 3121.04-00
From: ---
Sent: Thursday, June 10, 2010 9:33:11 AM
To: ---
Cc: ---
Subject: SS-8 Question
---
The IRS cannot respond to the rep about the request until the rep demonstrates his or her authorization via a Form 2848. Furthermore, an unauthorized rep cannot ask for a reconsideration of a TP's determination. But I think we could accept the request if the TP has also signed because section 7.01(12) contemplates signature by one or the other.
---
Source: view the official PDF
Nearby sections (25 sections)
- cca-201030032 · BANKRUPTCY CODE CASES
- cca-201030031 · Levy Procedure
- cca-201030030 · Limitations on Assessment and Collection (Barred v. Not…
- cca-201030029 · Adequacy of Return to Start Limitations Running…
- cca-201030028 · Prohibited Transaction
- 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
- cca-201027050 · Partner
- 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)