Extension by Agreement

ID:
UILC:
CCA_2014082508282501
6229.02-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201438026
Release Date: 9/19/2014
From:
Sent: Monday, August 25, 2014 8:28:26 AM
To:
Cc:
Bcc:
Subject: RE: Proceeding without TMP
The 2012 TMP remains the TMP under Treas. Reg. 301.6231(a)(7)-1(L) and only he can sign a statute extension for that year.
You can still solicit information from the TMP for the current year and he can be designated as a partner with authority to extend the statute as provided under Treas.
Reg. 301.6229(b)-1(a)(1). He can also be designated as TMP for 2012. But if the partnership does neither, he cannot extend the statute.