CCA 201103054
Coordination with Deficiency Proceedings
ID: CCA_2010121609092037 Number: 201103054
Release Date: 1/21/2011
Office: ---
UILC: 6230.01-00
From: ---
Sent: Thursday, December 16, 2010 9:09:33 AM
To: ---
Cc: ---
Subject: RE: TEFRA partnership question - HELP!
I agree that at risk and passive loss issues can be included in a non-TEFRA notice of deficiency if either the partnership proceeding was previously closed or the partnership return was accepted as filed. The Tax Court confirmed this approach in Roberts v. Commissioner, 94 T.C. 853,,860 (1990).
Source: view the official PDF
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