CCA 201650015
Coordination with Deficiency Proceedings
ID:
UILC:
CCA_2016092808375507
6230.01-00
Number: 201650015
Release Date: 12/9/2016
From:
Sent: Wednesday, September 28, 2016 8:37:56 AM
To:
Cc:
Bcc:
Subject: RE: Affected Item SNOD - accuracy-related penalty
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The accuracy-related penalties should NOT be in the SND. They are NOT subject to deficiency procedures. I.R.C. 6230(a)(2). Yes, it is proper in the notice of computational adjustment.
Thanks,
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Source: view the official PDF
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