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CCA 201241008

Extension by Agreement

Official textIRS Written Determinations (PLR · TAM · CCA)irs.gov
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ID: CCA_2012082208155837 Number: 201241008
Release Date: 10/12/2012
Office: ---
UILC: 6229.02-00
From: ---
Sent: Wednesday, August 22, 2012 8:16:18 AM
To: ---
Cc: ---
Subject: RE: TEFRA Question on TMP signing when TMP is a Pass Through entity
The signature line on a TEFRA statute extension for an LLC signing as TMP for a TEFRA partnership would be the same as for a TMP that is not a disregarded entity. See Rev. Rul. 2004-88 (disregarded entity is TMP as a separate entity) and the attached Notice, Page 10 person signing for a TMP that is a state law entity).
Attachment: CC Notice CC-2009-027
(Aug. 21, 2009)

Source: view the official PDF

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