CCA 201120024
Notice to Partners of Proceedings
ID: CCA_2011041808310437 Number: 201120024
Release Date: 5/20/2011
Office: ---
UILC: 6223.00-00
From: ---
Sent: Monday, April 18, 2011 8:31:14 AM
To: ---
Cc: ---
Subject: RE: TEFRA Question
There is no requirement to redo the audit and section 7605(b) generally prohibits a second examination in any event. The only limitation is section 6223(d)(1) which requires the NBAP to be issued at least 120 days before the FPAA is issued.. So the FPAA can be issued in June.
Source: view the official PDF
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