CCA 201111011
Failure to Provide Notice
ID: CCA_2011021415235637 Number: 201111011
Release Date: 3/18/2011
Office: ---
UILC: 6223.04-00
From: ---
Sent: Monday, February 14, 2011 3:23:59 PM
To: ---
Cc: ---
Subject: RE: Informal TEFRA advice - Whether to issue an FPPA
There is no requirement that we issue an FPAA if the statute has expired. Atlantic Richfield v. Dept. of Treas., 97-1 USTC P50,170 (D.D.C. 1996)
Source: view the official PDF
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