Assessment in Partnership Proceeding Will Be Valid
AUG. 21, 2009
ECC 200944029
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2009-23911
- Tax Analysts Electronic Citation2009 TNT 209-67
Citations: ECC 200944029
UILC: 6222.03-00
Release Date: 10/30/2009
ID: CCA_2009082110320537
Office: * * *
From: * * *
Sent: Friday, August 21, 2009 10:32:06 AM
To: * * *
Cc:
Subject: RE: K-1 Discrepancies
A timely assessment of a directly assessable computational adjustment in the appropriate amount will be valid even if predated by an invalid stat notice. So it should not be abated and reassessed.
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2009-23911
- Tax Analysts Electronic Citation2009 TNT 209-67
