CCA 202121011
Partnership Item
ID:
UILC:
CCA_2020081908321943
6221.00-00, 6231.03-00
Number: 202121011
Release Date: 5/28/2021
From: ---
Sent: Wednesday, August 19, 2020 8:32:19 AM
To: ---
Cc: ---
Bcc:
Subject: RE: ---F872 for 6707A Penalty
Hi ---
The TMP only signs TEFRA statute extensions. The section 6707A penalty wouldn’t be under TEFRA. I note that a TMP must be a general partner so it could be the same person anyways.
Happy to discuss.
Thanks --
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Source: view the official PDF
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