CCA 201204011
Claims Arising Out of Erroneous Computations
ID: CCA_2012011815260237 Number: 201204011
Release Date: 1/27/2012
Office: ---
UILC: 6230.03-00
From: ---
Sent: Wednesday, January 18, 2012 3:26:20 PM
To: ---
Cc: ---
Subject: RE: IRC 6230
A partner must pay the tax in order to file a claim under section 6230(c) because that section only authorizes a claim for "refund". Taxpayer cannot claim a refund for an amount that has not been paid.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201208027 · Correction of Error
- cca-201208026 · Present v. Future Interests
- cca-201207008 · Accuracy-related penalty
- cca-201207007 · Limitations on Assessment and Collection (Barred v. Not…
- cca-201207006 · Information to Beneficiaries of Estates and Trusts
- cca-201207005 · Tax Matters Partner
- cca-201206017 · Affected Item
- cca-201206016 · Waiver of Limitation (Waived v. Not Waived)
- cca-201206014 · Amended Returns as Waivers
- cca-201205008 · Wages Subject to Withholding
- cca-201205007 · Definitions
- cca-201204013 · Tax Matters Partner
- cca-201204011 · Claims Arising Out of Erroneous Computations
- cca-201204008 · Foreign Tax Credit
- cca-201203015 · Biodiesel and Renewable Diesel Used as a Fuel
- cca-201203014 · Additional First Year Depreciation
- cca-201203013 · Damages, Court Awards, Settlements
- cca-201202027 · Carrybacks: Net Operating Loss and Capital Loss
- cca-201202026 · Reasonable Cause Exception
- cca-201202025 · Items Cease to Be Partnership Items in Certain Cases
- cca-201202024 · Tax Matters Partner
- cca-201202023 · Tax Treatment Determined At Partnership Level
- cca-201202022 · Disclosure in Judicial or Administrative Tax…
- cca-201202021 · Change of Methods (Permissible v. Not Permissible)
- cca-201202018 · Consent to Sale