199918012. Issue: Whether a Form 872 (Consent to Extend the Time to Assess Tax) is a valid waiver when it refers to the successor in interest of B, but the cover letter correctly refers to B.
Department of the treasury i n t e r n al r e v e n u e s e r v i c e washington, d.c. 20224 january 6, 1 uilc: 6501.08-00 number: 118012 release date: 5/7/1 internal revenue service national office field service advice memorandum for from:...
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