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13.1.14.1
(10-31-2004)
Introduction to Suspension of Statutes of Limitation Under IRC §7811(d)
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The November 10, 2003 Commissioner's Memorandum, Taxpayer
Advocate Service Statute Suspension Provisions under IRC section 7811(d),
do not require Case Advocates to determine or take action to suspend the statute
of limitations.
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Section 7811(d) requires the suspension of the
applicable statutes of limitations on Application of Taxpayer Assistance Orders
(Form 911) (criteria 1-7) signed by the taxpayer or his or her duly authorized
representative when the request for relief involves an action described in
Section 7811(b).
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Section 7811(b) may require the Secretary within
a specified time period to release property of the taxpayer levied upon, or
cease any action, take any action as permitted by law, or refrain from taking
any action, with respect to the taxpayer under:
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Chapter 64 (relating to collection),
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Subchapter B of chapter 70 (relating to bankruptcy
and receiverships),
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Chapter 78 (relating to discovery of liability and
enforcement of title), or
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Any other provision of the law which is specifically
described by the National Taxpayer Advocate in such order.
Note:
A filed application
for assistance by the taxpayer (Form 911) will not suspend the period of limitations
for filing refund claims.
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