CCA 201139008
Time for Filing Claim
ID: CCA_2011091609042337 Number: 201139008
Release Date: 9/30/2011
Office: ---
UILC: 6230.03-01
From: ---
Sent: Friday, September 16, 2011 9:04:35 AM
To: ---
Cc: ---
---
Subject: RE---Campus Request for Advice on TEFRA case
We have two years from the date a Tax Court decision becomes final to issue any resulting refund. I.R.C. 6230(c)(2)(B), 6230(d)(5) and 6230(d)(3). A decision becomes final 90 days after the decision is entered. So we have until July --- to issue the refund.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201142024 · Extension of Time to Pay Estate Tax
- cca-201142023 · Time for Performing Certain Acts Postponed by Reason of…
- cca-201142001 · Mortgages (See 6323.02-00)
- cca-201141020 · Penalty for Failure to Include Reportable Transaction…
- cca-201141019 · Effect of Failure to Notify
- cca-201141018 · Transportation of Persons by Air (Taxable v. Nontaxable)
- cca-201141017 · Defense to Compliance - Other
- cca-201140025 · Application of Consistent Settlement Rule
- cca-201140024 · Partnership Item
- cca-201140023 · Administrative Adjustments Requests
- cca-201140021 · Communications Tax (Taxable v. Not Taxable)
- cca-201139009 · Partnership Item
- cca-201139008 · Time for Filing Claim
- cca-201139007 · Disclosure within the Department of Treasury
- cca-201139006 · Carryback and Carryover
- cca-201138048 · Gross Income v. Not Gross Income
- cca-201138047 · Taxable Income and Adjusted Gross Income
- cca-201138046 · Passenger Automobiles
- cca-201138045 · Abatements
- cca-201138044 · Miscellaneous Issues
- cca-201138043 · Failure to Maintain Lists of Investors In Potentially…
- cca-201138042 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201138041 · Assessment or Collection After Limitation Period
- cca-201138040 · Affected Item
- cca-201138039 · Penalty for Failure to Include Reportable Transaction…