CCA 201125025
Notice to Partners of Proceedings
ID: CCA_2011051913404437 Number: 201125025
Release Date: 6/24/2011
Office: ---
UILC: 6223.00-00
From: ---
Sent: Thursday, May 19, 2011 1:40:49 PM
To: ---
Cc: ---
Subject: RE: AAR 60 day Objection letter and notice partners ---
We should issue FPAA's only to notice partners. We should issue FPAA's to non-notice partners only if they have identified themselves in accordance with section 6223(c)(3) and, if the partnership has more than 100 partners, they have a one percent partnership interest or more.
The FPAA supplants the purported AAR so it doesn't make any difference whether the AAR is validly signed.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201125037 · Publicity of Information Required from Certain Exempt…
- cca-201125036 · Authority to Make Credits or Refunds
- cca-201125035 · Authority to Make Credits or Refunds
- cca-201125034 · Correction of Error
- 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