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IRS Addresses Consistent Settlement Rights Regarding Penalties

JUL. 24, 2015

ECC 201534011

DATED JUL. 24, 2015
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2015-19207
  • Tax Analysts Electronic Citation
    2015 TNT 163-36
Citations: ECC 201534011

[Third Party Communication: * * *

 

Date of Communication: Month DD, YYYY]

 

 

UILC: 6224.01-02

 

Release Date: 8/21/2015

 

ID: CCA_2015072414212118

 

 

From: * * *

 

Sent: Friday, July 24, 2015 2:21:21 PM

 

To: * * *

 

Cc:

 

Bcc:

 

Subject: RE: tefra question

 

 

That must have been his analysis then. Section 6224(c) does not extend rights to consistent settlement with respect to penalties where the settlement is based on partner-level defenses/matters. See Treas Reg 301.6224(c)-3(b).

Happy to discuss further if necessary.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2015-19207
  • Tax Analysts Electronic Citation
    2015 TNT 163-36
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