CCA 201808017
Estate Tax
ID:
UILC:
CCA_2018012409493746
6212.00-00, 6212.02-00, 6212.02-
01, 6212.02-03
Number: 201808017
Release Date: 2/23/2018
From:
Sent: Wednesday, January 24, 2018 09:49:37
To:
Cc:
Bcc:
Subject: RE: POA for SNOD question in Estate & Gift
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I don’t think this is driven by a particular case but rather by a desire to ensure the SNOD gets to the estate and that the Service is not vulnerable later to a claim that the SNOD was invalid because the Service failed to send it to the last known address. If you have one or more POAs whom the estate authorized to receive tax information, then it’s safest to send a copy of the SNOD not only to the taxpayers but also to their representative(s).
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Source: view the official PDF
Nearby sections (25 sections)
- plr-201808012 · Retroactive Elections
- plr-201808011 · Other
- plr-201808010 · Reg. 301.7701-3 Classification of Certain Business…
- plr-201808009 · Extension of Time for Making Certain Elections
- plr-201808008 · Other
- plr-201808007 · Section 168; MACRS
- plr-201808006 · Reg. 301.7701-3 Classification of Certain Business…
- plr-201808005 · Extension of Time for Making Certain Elections
- plr-201808004 · Liquidating Trusts
- plr-201808003 · Special Valuation Rules for Transfers in Trust
- plr-201808002 · Special Valuation Rules for Transfers in Trust
- plr-201808001 · Special Valuation Rules for Transfers in Trust
- cca-201808017 · Estate Tax
- cca-201808016 · Interaction With Section 3509
- cca-201808015 · Authority to Postpone Certain Tax-Related Deadlines by…
- cca-201808014 · Expenses of Detection and Punishment of Frauds
- plr-201807009 · Reg. 301.7701-3 Classification of Certain Business…
- plr-201807008 · Returns Relating to Cancellation of Indebtedness by…
- plr-201807007 · Election by Foreign Insurance Company to be Treated as…
- plr-201807006 · Late Elections
- plr-201807005 · Election
- plr-201807004 · Other
- plr-201807003 · Other
- plr-201807002 · Other
- plr-201807001 · Exceptions to General Rule