CCA 201113030
Notice to Partners of Proceedings
ID: CCA_2011022410260037 Number: 201113030
Release Date: 4/1/2011
Office: ---
UILC: 6223.00-00
From: ---
Sent: Thursday, February 24, 2011 10:26:05 AM
To: ---
Cc: ---
Subject: RE: AC Statute and Appeals
The only notices required by law in a TEFRA partnership proceeding are those specified in section 6223: the NBAP and FPAA. Even though the IRM provides for a "60 day letter" giving the partners an opportunity to go to appeals, the provisions of the IRM are not mandatory nor do they have the force and effect of law. Luhrig v. Glotzbach, 304 F.2d 560, 563 (4th Cir.1962).
Source: view the official PDF
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