CCA 201112018
Confidentiality and Disclosure of Returns and Return Information
ID: CCA_2011021709291037
Office: ---
UILC: 6103.00-00
From: ---
Sent: Thursday, February 17, 2011 9:29:14 AM
To: ---
Number: 201112018
Release Date: 3/25/2011
Cc: ---
Subject: RE: TEFRA question
The regulations under Treas. Reg. 301.6223(c)-1(e) only address TEFRA partnership POA's. The same requirements do not exist for Forms 8821 (Tax Information Authorization). Of course the taxpayer can limit what he authorizes to be disclosed if he wants to. ---------
Source: view the official PDF
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