CCA 201033034
Period of Limitations for Making Assessments
ID: CCA_2010070615225337 Number: 201033034
Release Date: 8/20/2010
Office: ---
UILC: 6229.00-00
From: ---
Sent: Tuesday, July 06, 2010 3:22:55 PM
To: ---
Cc: ---
Subject: RE: TEFRA question
You can issue an FPAA for the partnership's --- year for the purpose of assessing a partner's carryforward loss in ---. See Kligfeld v. Commissioner, 128 T.C. No. 16 (2007)and G-5 Holding v.
Commissioner., 128 T.C. No. 15 (2007). You would have to do so before the partner's statute of limitation expires for his --- year. Id.
Source: view the official PDF
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