Period of Limitations for Making Assessments

ID:
UILC:
CCA-10072014-14
6229.00-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201503015
Release Date: 1/16/2015
From: ---
Sent: Tuesday, October 07, 2014 1:29 PM
To: ---
Cc:
Bcc: ---
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Subject: Name on 872P
Correct. A TEFRA action is a class action for the partners (not the partnership) for the year of the partnership return. Thus, only the partnership name reflected on the --- return and agreement are relevant.
Its later name change is totally irrelevant for purposes of the --- audit and should not be substituted on the consent for the --- year.