CCA 201125021
Not Able to Identify Under Present List
ID:
Office:
UILC:
CCA_2011051610045726
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9999.98-00
Number: 201125021
Release Date: 6/24/2011
From: ---
Sent: Monday, May 16, 2011 10:05:08 AM
To: ---
Cc:
Subject: RE: Need advice about how to handle ex parte communication
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---Once you have that figured out, the communication you describe would be a prohibited ex parte communication. I don't think you can send the information directly to the AO. But you can avoid a prohibited ex parte communication by contacting the Appeals officer and letting him/her know you have information relevant to the matter he/she is considering and suggesting the AO set up a meeting with the taxpayer. Then the information can be disclosed and the taxpayer would have an opportunity to refute it. ... Let me know if this does not answer your question.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201125033 · Refund Subject to Off-Set
- cca-201125032 · Partnership Item
- cca-201125031 · Partner's Return Must Be Consistent with…
- cca-201125030 · Additional First Year Depreciation
- cca-201125029 · Confidentiality and Disclosure of Returns and Return…
- cca-201125028 · Action for Recovery of Erroneous Refunds
- cca-201125027 · Information for Secretary's Notices
- cca-201125026 · Reexamination
- cca-201125025 · Notice to Partners of Proceedings
- cca-201125024 · Collection Due Process - Levy
- cca-201125023 · Disclosure of Partnership Return
- cca-201125022 · Validity
- cca-201125021 · Not Able to Identify Under Present List
- cca-201125020 · Extension of Time for Making Certain Elections
- cca-201125019 · Extension of Time for Making Certain Elections
- cca-201125018 · Miscellaneous Issues
- cca-201125017 · Property Transferred in Connection With Performance of…
- cca-201125015 · Federal Service
- cca-201124023 · Determination
- cca-201124022 · Restrictions on Examination of Taxpayer
- cca-201124021 · Timing
- cca-201124020 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201124019 · Defense to Compliance - Other
- tam-201123029 · Interest on Refunds
- cca-201123034 · Periods of Limitation