 |
13.1.14.3
(10-31-2004)
Periods of Limitation Affected by IRC §7811(d)
-
A signed Form 911 or written statement will suspend
the running of limitations periods for assessment or collection of tax under
IRC §6501 and §6502. A Form 911 or written statement will not however,
suspend the period of limitations for filing refund claims.
-
The periods of limitations which are suspended
under IRC 7811(d) are those which apply to the taxable periods to which the
Form 911 or written statement relates or to the taxable periods specifically
indicated in the terms of the Form 911 or written statement.
13.1.14.3.1
(10-31-2004)
Period(s) Suspended
-
When the requirements for suspension are met,
the applicable statute will be suspended beginning on the Taxpayer Advocate
Received Date (TARD) and ending on the TAS decision date. The TAS decision
date will be either:
-
The date the Application of Assistance Order (Form
911) is denied;
-
The date an agreement is reached with the involved
function as to what should be done with the Operations Assistance Request
(OAR);
-
The date the Taxpayer Assistance Order (Form 9102)
is issued; or
-
The date the review is completed by the parties capable of modifying or
rescinding the Form 9102.
Exception:
The statute will not be suspended when the applicable limitation period
is suspended by another provision of the law and the Service's interest is
protected by the initial suspension.
-
The number of days for the suspension includes
all calendar days except the day the application is received.
Example:
(For the suspension of ASED) A taxpayer has repeatedly
contacted the campus from which he received a Notice of Deficiency disallowing
his dependency exemptions and EITC on his timely filed 2001 tax return. The
taxpayer feels he is entitled to both. He has tried for the last 8 months
to get this resolved by calling and writing to the campus his notices came
from. On March 15, 2002 (TARD), he sends TAS a signed, completed Form 911,
Application for Taxpayer Assistance Order. This case meets TAS criteria and
is accepted into TAS. There are no open controls. The TAS case advocate and
technical advisor determine this case is to be sent to Exam via the OAR process.
On April 18, 2002, Exam responds on the OAR that they will accept the taxpayer's
response. The (ASED) will be updated and extended by the number of calendar
days (excluding the day received) from the TARD March 15, 2005 until April
18, 2005, the date accepted by Exam. Therefore, the ASED will be suspended
for 34 calendar days, from April 15, 2002 until May 19, 2002. Refer to IRM 13.1.14.4.2.1, Input of Transaction Code 971 with Action Code
99 and IRM 13.1.14.4.2.3, Updating Assessment Statute Expiration Date (ASED
for procedures.
Example:
A Power of Attorney (POA) called ACS on October 21, 2001 and was given a deadline
of December 14, 2001 to call back with information on the Form 433–A
Financial Statement. The POA called on December 14, 2001 only to find out
a levy was issued on November 21, 2001. There was no ACS history documenting
the October 21, 2001 conversation and consequently the levy would not be released.
The taxpayers are trying to secure a home equity loan, of which part of the
proceeds are going to IRS to full pay the liability. A levy would have a negative
impact with the loan company. The POA along with the taxpayer submitted a
signed Form 911, Application for Taxpayer Assistance Order to TAS on January
15, 2002 requesting the release of the levy. The case advocate secured a copy
of the Form 433–A Financial Statement along with a letter from the bank
stating the taxpayers were closing on their loan soon. The case advocate faxed
these documents to the ACS manager on January 22, 2002 and the levy was released
that day. The CSED will be extended the number of calendar days (excluding
the day received) from the TARD of January 15, 2002 until January 22, 2002,
the date ACS agreed to release the levy. The case advocate submitted the case
to the technical advisor for approval of the statute suspension. The statute
suspension was approved by the technical advisor and manager on Form 3177,
Notice of Action for Entry on Master File. The appropriate actions were then
taken by the case advocate to update the CSED by the suspension period of
7 days. Refer to IRM 13.1.14.4.2.2 and IRM 13.1.14.4.2.4for
procedures.
|
|
|
