 |
8.2.2.2
(10-24-2007)
Examination Issues Notice of Deficiency
-
Examination issues a 90-day letter when a taxpayer does not respond to the 30-day letter, which transmits the Revenue Agent's
Report (RAR). The taxpayer has 90 days from the date the notice of deficiency is issued to file a petition with the Tax Court
for redetermination.
Note:
If the notice of deficiency is addressed outside the United States or the taxpayer is out of the country during the 90-day
period after the notice of deficiency is issued, the taxpayer has 150 days to file a petition with the Tax Court.
-
Delegation Order No. 66 (Revision 15) gives Appeals Area Directors jurisdiction after issuance of a notice of deficiency over
certain cases not docketed in the United States Tax Court when the taxpayer does not agree with the determination of the Service
and requests consideration by Appeals. See IRM 1.2.47.5, Delegation Order 66 (Rev. 15) (01-23-1992).
-
Appeals may relinquish the requested jurisdiction by waiver on any case where a notice of deficiency was issued by the IRS,
as long as it is not docketed in Tax Court. No waiver is made on a case if it contains either of the following conditions:
-
Criminal prosecution recommended but not finally disposed of; or
-
Notice of deficiency determination that includes a fraud penalty.
-
Although the receiving Appeals office needs the approval of the Appeals Area Director prior to transmitting a 90-day case
to Appeals, Appeals rarely decides to take settlement jurisdiction during the 90-day period when Examination has issued a
90-day letter.
-
Usually Appeals only considers or reconsiders cases during the 90-day period if extenuating circumstances exist.
-
Appeals does not accept jurisdiction of a 90-day case with a belated protest from an IRS Campus function if the taxpayer did
not submit all supporting information, explanations, or documents to the source function.
-
If Appeals does not accept the case during the 90-day period, Appeals sends written notification to the taxpayer explaining
the reason for the denial making it clear the denial does not extend the 90-day period for filing a petition with Tax Court.
8.2.2.2.1
(10-24-2007)
Requests for Appeal from Taxpayers Outside the U.S.
-
If a taxpayer residing outside the United States requests that his/her case come to Appeals, the case is generally routed
to and considered by the Baltimore Appeals Office.
-
Some taxpayers requests the conference be held at another Appeals office location. If the Baltimore Appeals Office accepts
the request for Appeals consideration during the 90-day period, the case is generally considered by them.
-
The case is only transferred to the location requested by the taxpayer if the receiving Appeals Area Director approves the
transfer. See IRM 8.20.6, Appeals Processing Manual, Interim Actions - Remittances, Partials, Transfers, and Returns, for
procedures on transferring cases.
|
|
|
