CCA 201147026
Confidentiality and Disclosure of Returns and Return Information
ID: CCA_2011110810103237 Number: 201147026
Release Date: 11/25/2011
Office: ---
UILC: 6103.00-00
From: ---
Sent: Tuesday, November 08, 2011 10:10:45 AM
To: ---
Cc: ---
Subject: RE: TEFRA CASE - Counsel Advice - Linkage below Trusts
The subtrusts are indirect partners potentially subject to assessment under the last sentence of section 6231(a)(6) and constitute "partners" for the purposes of this proceeding under section 6231(a)(2). Under Abelein v. U.S., 323 F.3d 1210 (9th Cir. 2003) the information relating to these subtrusts may be disclosed as part of the TEFRA administrative audit.
Source: view the official PDF
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