Inadvertent Terminations

Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202524002
Release Date: 6/13/2025
Index Number: 1362.04-00
---
---
---
---
Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact:
---, ID No. ---
---
Telephone Number:
---
Refer Reply To:
CC:PT&E:B03
PLR-103020-25
Date:
March 13, 2025
Dear ---:
This letter supplements and modifies PLR-107710-24, dated October 18, 2024
(Previous Letter).
The date to file the elections and any original or amended returns for all open years consistent with the relief in the Previous Letter is extended to 60 days from the date of this supplemental ruling letter. A copy of the Previous Letter and this supplemental ruling letter should be attached to the election and any required returns.
Sincerely,
Robert D. Alinsky
Branch Chief, Branch 3
Office of the Associate Chief Counsel
(Passthroughs, Trusts, and Estates)
Enclosure
Copy for § 6110 purposes
PLR-103020-25 2 cc: ---
---
---
---
---
---
---
---
---
---
---
---
---
---