CCA 201116020
Settlement Agreement
ID: CCA_2011032209060537 Number: 201116020
Release Date: 4/22/2011
Office: ---
UILC: 6224.01-01
From: ---
Sent: Tuesday, March 22, 2011 9:06:10 AM
To: ---
Cc: ---
Subject: RE: TEFRA partnership question
A settlement agreement by a pass-thru partner (i.e., a tier) binds the tier's partners. I.R.C. 6224(c)(1), last sentence. So each tier will need to enter into the closing agreement under your facts.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201117032 · Limitations on Assessment and Collection (Barred v. Not…
- cca-201117031 · Authority to Release Levy
- cca-201117030 · Interest of Taxpayer
- cca-201117029 · Disclosure
- cca-201117026 · Wages
- cca-201116027 · Authority to Make Credits or Refunds
- cca-201116026 · Other Requests
- cca-201116025 · Authority to Make Credits or Refunds
- cca-201116024 · Authority to Make Credits or Refunds
- cca-201116023 · Administrative Adjustments Requests
- cca-201116022 · Tax Matters Partner
- cca-201116021 · Abatements
- cca-201116020 · Settlement Agreement
- cca-201116019 · Levy and Distraint
- cca-201116018 · Failure to File Tax Returns or Pay Tax (Addition v. No…
- cca-201116017 · Authority to Make Credits or Refunds
- cca-201115023 · Extension by Agreement
- cca-201115022 · Levy and Distraint
- cca-201115021 · Time for Filing Claim
- cca-201115020 · Time for Filing Claim
- cca-201115019 · Taxable Income Limitation
- cca-201115018 · Authority to Make Credits or Refunds
- cca-201114031 · Fees and Costs for Witnesses
- cca-201114030 · Failure to Collect and Pay Over Tax, or Attempt to…
- cca-201114029 · Participation in Administrative Proceedings; Waivers;…