CCA 201107021
Notice to Partners of Proceedings
ID: CCA_2011012010403637 Number: 201107021
Release Date: 2/18/2011
Office: ---
UILC: 6223.00-00
From: ---
Sent: Thursday, January 20, 2011 10:40:40 AM
To: ---
Cc: ---
Subject: RE: Initiating an exam
Section 7605(b) generally requires "only one inspection of a taxpayer's books of account" subject to listed exceptions. Section 6223(a)(1) requires the issuance a notice of "the beginning of an administrative proceeding at the partnership level with respect to a partnership item [NBAP]." ------------
Source: view the official PDF
Nearby sections (25 sections)
- cca-201109022 · Penalty for Failure to Include Reportable Transaction…
- cca-201109021 · Affected Item
- cca-201109020 · Affected Item
- cca-201109019 · Tax Matters Partner
- cca-201109018 · Authority to Postpone Certain Tax-Related Deadlines by…
- cca-201108036 · Credit of Overpayment Against Any Tax Liability
- cca-201108035 · Tax Matters Partner
- cca-201108034 · Loan/Lease
- cca-201108033 · Request for Interest Netting
- cca-201108032 · Ancillary Consistent Agreements
- cca-201107024 · Exceptions to Notice
- cca-201107023 · Ancillary Consistent Agreements
- cca-201107021 · Notice to Partners of Proceedings
- cca-201107020 · Execution of Waiver on Joint Return
- cca-201107019 · Miscellaneous Issues
- cca-201107018 · BANKRUPTCY CODE CASES
- cca-201107017 · Exception for Small Partnerships
- cca-201107016 · Tax Matters Partner
- cca-201107015 · Tax Treatment Determined At Partnership Level
- cca-201107014 · Levy and Distraint
- cca-201107013 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201107011 · Gross Income v. Not Gross Income
- cca-201107010 · Gross Income v. Not Gross Income
- cca-201106015 · Attorneys
- cca-201106014 · Extension by Agreement