Conversion Under 6223(e)

ID:
UILC:
CCA_2016011208465807
6231.13-06, 6231.07-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201603029
Release Date: 1/15/2016
From:
Sent: Tuesday, January 12, 2016 8:46:58 AM
To:
Cc:
Bcc:
Subject: RE: TEFRA question
Hi ---,
I do not believe the indirect partner’s bankruptcy will have any effect on the indirect partner’s ability to sign a statute extension on behalf of an entity-partner because the entity-partner did not file for bankruptcy and the indirect partner is acting as a representative of that entity and not in his individual capacity.
Please let me know if you have any further questions.
Thanks,
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