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Deadline for Notice for Determination Letter....


Guest RONNIE WASEL
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Guest RONNIE WASEL

In the past the notice must have been given no later than 7 days before the application was submitted. Recently I saw that this has changed to 10 days as of 1/1/2003. Is this correct? I also heard rumors that it is 14 days. Anyone know the current answer as of right now?

Thanks,

Ronnie

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Guest Robin.Wolf

As of 1/1/03 the notice period for Notices to Interested Parties was changed to at least 10 days and not more than 24 days, regardless of whether the Notice is mailed, hand-delivered, e-mailed, posted, etc. See Treasury Reg. 601.201.(o)(3)(xv).

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Robin Wolf:

Here is a copy of that provision, which I just downloaded from RIA Checkpoint. If this is the current version, I don't with your interpretation of it. Specifically, I think 7 days notice is sufficient in the case of hand-delivery:

When the notice referred to in paragraph (o)(3)(xiv) of this section is given by posting or in person, such notice must be given not less than 7 days nor more than 21 days prior to the date that application for a determination is made. When the notice is given by mailing, it should be given not less than 10 days nor more than 24 days prior to the date the application for a determination is made.

Kirk Maldonado

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Guest Robin.Wolf

C. Miscellaneous Comments

Proposed regulations under Sec. 601.201(o)(3)(xv) provide that when

the notice is given other than by mailing, it should be given not less

than 7 days nor more than 21 days prior to the date that the

application for a determination is made. When the notice is provided by

mailing, prior final regulations under Sec. 601.201(o)(3)(xv) provide

that the notice be given not less than 10 days nor more than 24 days

prior to the date that the application for a determination is made. One

commentator requested clarification on whether the time period for

providing notice by electronic mail is the same time period for when

notice is given by a means other than postal mailing. In the interest

of simplification, the final regulations provide a single time period

for providing the notice. Under these final regulations, the notice

must be given not less than 10 days nor more than 24 days prior to the

date that the application for a determination is made. This time period

applies to all methods of delivering the notice to interested parties.

Taxpayers may continue to rely on the prior time periods until the

applicability date of this Treasury decision.

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