CCA 201041038
Mailing Notice
ID: CCA_2010092213424337 Number: 201041038
Release Date: 10/15/2010
Office: ---
UILC: 6223.03-00
From: ---
Sent: Wednesday, September 22, 2010 1:42:45 PM
To: ---
Cc: ---
Subject: RE: FAULTY NBAPs
There is no need to send corrected TMP NBAPs. Section 6223(a)(1) and (d)(1) only require that we issue NBAP's to each notice partner at least 120 days before we issue an FPAA to the TMP. In any event, the notice in question correctly names the TMP and has enough of the partnership name so that it is unlikely that he would be mislead into believing the we are auditing a different partnership. So there is no need to take corrective action.
Source: view the official PDF
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