CCA 201418050
Period of Limitations for Making Assessments
ID:
UILC:
CCA_2014041509262101
6229.00-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201418050
Release Date: 5/2/2014
From:
Sent: Tuesday, April 15, 2014 9:26:21 AM
To:
Cc:
Bcc:
Subject: RE: TEFRA question
No. The current (post 2007 revision) Form 872 from individuals meets the requirement of section
6229(b)(3). There is no requirement that we get a consent from the agent for the partners, the TMP, rather than directly from the partners themselves. The partnership itself is not a taxable entity and is not a party to a TEFRA proceeding so its statute is irrelevant.
Source: view the official PDF
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