Waiver of Limitation (Waived v. Not Waived)

ID:
Office:
UILC:
CCA_2013053112270046
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6501.08-00
Number: 201323020
Release Date: 6/7/2013
From: ---
Sent: Friday, May 31, 2013 12:27:02 PM
To: ---
Cc: ---
Subject: Question Regarding Forms 872
Hi ---
On the facts provided, we conclude that the Forms 872 at issue are invalid and cannot be revived or ratified if the assessment period is already expired.
Let me know if you have any questions.
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