Approval of Determination of Penalty

ID:
UILC:
CCA_2023072510312046
6751.02-00
Third Party Communication: None
Date of Communication: Not Applicable
Number: 202346022
Release Date: 11/17/2023
From: ---
Sent: Tuesday, July 25, 2023 10:31:20 AM
To: ---
Cc:
Bcc:
Subject: RE: Supervisory Approval Question
Hi ---,
If a taxpayer sends a response that disputes the penalty or underlying adjustments affecting the penalty, supervisory approval would be required. Other instances of taxpayer contact are evaluated on a case by case basis to determine if supervisory approval was required or if the automatically calculated through electronic means exception applies.
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