CCA 201303014
Administrative Adjustments Requests
ID: CCA_2012113010482337 Number: 201303014
Release Date: 1/18/2013
Office: ---
UILC: 6227.00-00
From: ---
Sent: Friday, November 30, 2012 10:48:38 AM
To: ---
Cc: ---
Subject: RE: AAR Petition Statutes
The section 6227(a) statute applies. If any AAR was filed more that 3 years after the partnership return was filed, its is untimely unless the TMP signed a Form 872-P or the partners signed Forms 872. I.R.C.
6227(b). If the claim was untimely, then the Form 9248 is invalid since an untimely AAR does not initiate a petition period that can be extended.
Source: view the official PDF
Nearby sections (25 sections)
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