CCA 201652023
Waiver of Limitation (Waived v. Not Waived)
ID:
UILC:
CCA_2016112320133947
6501.08-00
Number: 201652023
Release Date: 12/23/2016
From:
Sent: Wednesday, November 23, 2016 8:13:39 PM
To:
Cc:
Bcc:
Subject: 6501(c)(4) Question
Laura,
---we recommend that a case not be conceded simply because a Form 872-H was used instead of a Form
872. As only taxpayer husband extended the statute, but not the wife, the extension is only valid against the husband. ---------Please feel free to contact me at ---.
Yours,
Elie
Source: view the official PDF
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