CCA 201033035
Extension by Agreement
ID: CCA_2010070713452537 Number: 201033035
Release Date: 8/20/2010
Office: ---
UILC: 6229.02-00
From: ---
Sent: Wednesday, July 07, 2010 1:45:28 PM
To: ---
Cc: ---
Subject: RE:
Note that the new Form 872 (rev. Sept. 2009) has now replaced the Form 872-i. So the statute for assessing partnership items against a partner can be open via a Form 872-i, the current revision of the Form 872, or because the --- partner did not file a U.S. return so that his statute is open indefinitely.
Source: view the official PDF
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