CCA 201034023
Notice to Partners of Proceedings
ID: CCA_2010072910525737 Number: 201034023
Release Date: 8/27/2010
Office: ---
UILC: 6223.00-00
From: ---
Sent: Thursday, July 29, 2010 10:53:03 AM
To: ---
Cc: ---
Subject: RE: NBAP QUESTIONS
An NBAP must be issued at least 120 days before an FPAA is issued. I.R.C. 6223(d). There is no other specific statutory requirement for the timing of an NBAP.
Source: view the official PDF
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