CCA 201221016
Suspension of Statutory Period
ID: CCA_2012043014110937 Number: 201221016
Release Date: 5/25/2012
Office: ---
UILC: 6229.04-00
From: ---
Sent: Monday, April 30, 2012 2:11:20 PM
To: ---
Cc: ---
Subject: RE: Question regarding TEFRA statute dates
Section 6229 operates to extend a partner's section 6501 period for assessment as held by three Circuit Court's of appeal and an en banc opinion of the Tax Court. See the Notice on Frequently asked TEFRA questions attached. Consequently, section 6501(c)(7) can operate on a partner's section 6501 period for assessment that has been extended by section 6229(d)(2).
Attachment: Chief Counsel Notice CC-2009-027
Source: view the official PDF
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