CCA 201119030
Notice to Partners of Proceedings
ID: CCA_2011041210015837 Number: 201119030
Release Date: 5/13/2011
Office: ---
UILC: 6223.00-00
From: ---
Sent: Tuesday, April 12, 2011 10:02:09 AM
To: ---
Cc: ---
Subject: RE: Quick TEFRA question
You are correct that section 6223(a)(1) requires issuance of a Notice of Beginning of Administrative Proceeding. Under section 6223(c)(1) this notice should be sent to every partner listed on the Schedules K-1.
Source: view the official PDF
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