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13.1.14.4
(10-31-2004)
Procedures on Suspending the Statutes of Limitations Under IRC §7811(d)
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TAS is required to suspend the statute on the
appropriate taxpayer's account(s) meeting the requirements of IRC 7811(d) within 7 calendar days from the Taxpayer Advocate Received Date (TARD)
.
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Contact your technical advisor to verify if IRC
7811(d) is applicable. Contact should be made in the most expeditious method
(telephone or fax). Simultaneously forward a copy of the Form 911 or written
statement, and a current tax module print of periods applicable to your Technical
Advisor.
-
After discussion with your technical advisor forward
the completed Form 3177, Notice of Action for Entry on Master File, for his/her
review. Keep a copy of the Form 3177 in the case file.
-
After review by the technical advisor forward
the Form 911 or written statement, completed Form 3177 and tax module prints
to your manager for review and approval. Refer to Form 3177 instructions listed
below for proper completion of this form.
-
Within 7 calendar days from the
TARD input the appropriate transaction codes on the applicable years
to suspend either the ASED or CSED or if there is an open examination case
an OAR to the Operating Division should be issued to input the appropriate
transaction code. Refer toIRM 13.1.14 Transaction Codes to
Input on IDRS when IRC 7811(d) Applies for information on the correct
transaction codes to input.
-
Document TAMIS History on all actions taken. Enter
on the TAMIS History screen the
"ATAO Decision Date"
and
enter
"STASP"
in the Local Use Field on the Taxpayer screen.
Use of the TAMIS Local Use field for statute suspension takes precedence over
all other uses of this field.
-
Within 7 calendar days form the
TARD, issue a Statute of Limitation Suspension Notification letter
to the taxpayer and their duly authorized representative (unless not authorized
to receive notice or communications) to inform of statute suspension action.
Note:
If an Operating Division has
an open control on the tax period involved, contact the office or individual
to inform of the statute suspension action by the TAS.
-
If it has been determined that suspending the
statute is not applicable, document TAMIS history that suspension of the statute
was considered but not applicable.
13.1.14.4.1
(10-31-2004)
Computing the Suspension Period, Approval & Transaction Code
Input
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Within 7 calendar days from the
TAS decision date defined in IRM 13.1.14.3.1, Period
Suspended compute the suspension period and contact your technical
advisor for review.
-
Forward current tax module transcript, copy of
TAS decision, and completed Form 3177 to the technical advisor for review.
Follow IRM 13.1.14.4.2.1 or IRM 13.1.14.4.2.2, Transaction
Code Input on IDRS for proper completion of this form.
-
Forward the completed Form 3177 and current tax
module transcript to your manager for review and approval within 7 calendar
days from the TAS decision date.
-
Within 7 calendar days from
the TAS decision date, input the appropriate transaction codes on the applicable
periods to end the suspension of the statute. Follow IRM 13.1.14.4.2,
Transaction Codes to Input on IDRS when 7811(d) Applies for information
on the transaction codes to input.
-
Within 7 calendar days from
the transaction code (TC 550/560) input date, issue a Statute of Limitation
Suspension letter to the taxpayer or authorized representative to inform of
the statute suspension action.
-
Document all actions on the TAMIS history screen.
13.1.14.4.2
(10-31-2004)
Transaction Codes to Input on IDRS when IRC §7811(d) Applies
-
The following transaction codes (TC) will be input
on IDRS to extend the statute of limitation as a result of the suspension
period applicable to IRC §7811(d).
-
TC 971 with Action Code (AC) 99, Taxpayer Assistance
Order
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TC 971 with AC 98, Reversal of AC 99
-
TC 560, Waiver Extension of Date Assessment Statute
Expires
-
TC 550, Waiver Extension of Date Collection Statute
Expires
-
Until Information System computer program changes,
the TC 971 AC 99 and 98 will not suspend the applicable statute under IRC
§7811(d). These transactions will serve as an audit trail for all IDRS
users to identify accounts affected by IRC §7811(d) suspension when TC
550 and/or 560 are also present.
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The transaction codes will be input under the
TIN and tax periods listed on the application (Form 911) or written statement.
-
When an application or written statement is received
for a joint filed tax year and both taxpayers have signed the Form 911 or
written statement, the transaction codes will be input under the primary taxpayer's
TIN. See IRM 13.1.14.4.3, Special Situations.
13.1.14.4.2.1
(10-31-2004)
Input of Transaction Code 971 with Action Code 99
-
A transaction code (TC) 971 with action code (AC)
99 will be input using the taxpayer advocate received date (TARD) to show
the beginning date of the statute suspension period of either the ASED and/or
CSED. Input the TC 971 AC 99 within 7 calendar days from the
TARD. See IRM 13.1.14.3.1, Period(s) Suspended.
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A request to input TC 971 AC 99 will be initiated
by properly completing Form 3177, Notice of Action for Entry on Master File.
The TAS case advocate will complete the Form 3177 and attach the current tax
module IDRS print, and a copy of Form 911 or written statement.
-
The completed form and attachments will be referred
to your technical advisor for review via facsimile or priority mail. The technical
advisor will document the review on TAMIS history.
-
The Form 3177 must contain the following information:
-
SSN/EIN of Taxpayer
-
MFT Code
-
Tax Period
-
Name Control
-
Transaction Code
-
TARD
-
Action Code
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After review by the technical advisor, the Form
3177 will be forwarded to the case advocate's manager for approval. If approval
is granted, the group manager will sign and date the Form 3177 in the lower
right section of the form and return the referral to the case advocate.
-
Once approval has been obtained, the case advocate
will use Command Code REQ77 to input TC 971 AC 99. The case advocate will
input TC 971 AC 99 on all applicable tax period(s) within 7
calendar days from the TARD..
-
If approval is not granted, the group manager
will discuss the referral with the case advocate and technical advisor and
take any necessary actions.
13.1.14.4.2.2
(10-31-2004)
Input of Transaction Code 971 with Action Code 98
-
TC 971 with AC 98 will be input using the TAS
Decision Date to reverse the TC 971 AC 99 and to show the ending date of the
statute suspension period of either the ASED and/or CSED. Input the TC 971
AC 98 within 7 calendar days from the TAS decision date or
case closing date, whichever is earlier.
-
A request to input TC 971 with AC 98 will be initiated
by properly completing Form 3177. The TAS case advocate will complete the
Form 3177 and attach a current tax module IDRS print.
-
The completed form and attachments will be referred
to your technical advisor for review via facsimile or priority mail. The technical
advisor will document the review on TAMIS history.
-
The Form 3177 must contain the following information:
-
SSN/EIN of taxpayer
-
MFT Code
-
Tax Period
-
Name Control
-
Transaction Code
-
TAS Decision Date
-
New Statute Date
-
Action Code
-
After review by the technical advisor, the Form
3177 will be forwarded to the case advocate's manager for approval. If approval
is granted, the group manager will sign and date the Form 3177 in the lower
right section of the form and return the referral to the case advocate
-
Once approval has been obtained, the case advocate
will use command code REQ 77 to input TC 971 with AC 98. The case advocate
will input TC 971 AC 98 on all applicable tax period(s) within
7 calendar days from the TAS decision date or case closing date, whichever
is earlier.
-
If approval is not granted, the group manager
will discuss the referral with the case advocate and technical advisor and
take any necessary actions.
13.1.14.4.2.3
(10-31-2004)
TC 560- Updating Assessment Statute Expiration Date (ASED)
-
A TC 560 will be used to update the Assessment
Statute Expiration Date (ASED) as a result of the suspended period. A manual
computation of the ASED is required. Input the TC 560 within
7 calendar days from the TAS decision date or case closing date, whichever
is earlier.
13.1.14.4.2.3.1
(10-31-2004)
Open Examination Cases (-L Freeze)
-
On open examination cases a request for the generation
of a TC 560 will be initiated by properly completing Form 5348, Examination
Update. The TAS case advocate will complete the form for each
tax period subject to the IRC §7811(d) suspension and attach
the current tax module IDRS print, a copy of Form 911 or written statement,
and a copy of the new ASED computation.
-
The completed form and attachments will be referred
to the technical advisor via facsimile or priority mail for review. The technical
advisor will document his review on TAMIS history.
-
After review by the technical advisor, the Form
3177 will be forwarded to the case advocate manager for approval. If approval
is granted, the group manager will sign and date the Form 3177 in the lower
right section of the form and return the referral to the case advocate.
-
If approval is not granted,
the group manager will discuss the referral with the case advocate and technical
advisor and take any necessary actions.
-
Once approval has been obtained, TAS will forward
the form to the Case Processing Support Branch, by using the Operation Assistance
Request (OAR) Form 12412, formerly known as Taxpayer Advocate Service Assistance
Request, for IDRS input action.
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Both Forms 5348 and 12412 must contain the following
information:
-
Social Security Number (SSN)/Employer Identification
Number (EIN) of taxpayer
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Master File Tax (MFT) Code
-
Tax Period
-
Name Control
-
New Statute Date
-
Necessary Transaction Code(s)
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To update the ASED, the Case Processing Support
Branch will use Command Code AMSTU to input TC 560. TC 560 will be input by
the Case Processing Support Branch on all applicable tax period(s) to update
the ASED by the suspension period.
-
Once the necessary action has been taken, the
Case Processing Support Branch will complete Section IV of the OAR and return
it to the case advocate. The case advocate should document the case history
of all actions taken, if applicable, inform the revenue agent or tax auditor
of the new ASED, and mail a Statute of Limitation Suspension Letter to the
taxpayer or duly authorized representative.
13.1.14.4.2.3.2
(10-31-2004)
Non-Examination Cases
-
On non-examination cases a request for the generation
of a TC 560 is initiated by properly completing Form 3177. The TAS case advocate
will complete the form for each tax period subject to the suspension; attach
current tax module IDRS print, a copy of Form 911 or written statement, and
a copy of the new ASED computation.
-
The completed form and the attachments are referred
to the technical advisor for review via facsimile or priority mail. The technical
advisor should document his review on TAMIS history.
-
After review by the technical advisor, the Form
3177 is forwarded to the case advocate's manager for approval. If approval
is granted, the group manager signs and date the Form 3177 in the lower right
section of the form and returns the referral to the case advocate
-
After review by the technical advisor, the Form
3177 should be forwarded to the case advocate's manager for approval. If approval
is granted, the group manager should sign and date the Form 3177 in the lower
right section of the form and return the referral to the case advocate.
-
Once approval is obtained, the case advocate will use Command Code (CC)
REQ77 to input TC 560 on all applicable tax periods to update the ASED suspension
period.
-
If approval is not granted, the group manager
should discuss the referral with the case advocate and technical advisor and
take any necessary actions.
-
Ensure the Form 3177 contains the following information:
-
SSN/EIN of taxpayer
-
MFT Code
-
Tax Period
-
Name Control
-
New Statute Date
-
Transaction Code(s)
13.1.14.4.2.4
(10-31-2004)
TC 550- Updating Collection Statute Expiration Date (CSED)
-
TC 550 with Definer Code 05 is used to update
the Collection Statute Expiration Date (CSED). This
TC 550 should be input within 7 calendar days from the established
TAS decision date. A manual computation of the CSED will be required.
-
For cases requesting relief actions under IRC
§7811(b), TAS should request approval to input TC 550 with Definer Code
05 on the taxpayer's account by properly completing Form 3177. The TAS case
advocate should complete the form and attach the current tax module IDRS print,
a copy of Form 911 or written statement, and a copy of the new CSED computation.
-
The completed Form 3177 and attachments is referred
to the technical advisor for review via facsimile or priority mail. The technical
advisor should document his/her review on TAMIS history.
-
After review by the technical advisor, the Form
3177 will be forwarded to the case advocate's manager for approval. If approval
is granted, the group manager will sign and date the Form 3177 in the lower
right section of the form and return the referral to the case advocate.
-
Once approval has been obtained, the case advocate
should use Command Code REQ77 to input TC 550 with Definer Code 05. The TC
550 with Definer Code 05 is input on all applicable tax period(s) to update
the CSED by the suspension period.
-
If approval is not granted,
the group manager will discuss the referral with the case advocate and technical
advisor and take any necessary actions.
13.1.14.4.3
(10-31-2004)
Special Situations
-
If Form 911 or written statement is a joint request
relating to a joint liability, both spouses should sign. In situations where
only one spouse signs the form or written statement, contact the taxpayer
who signed the form or written statement to determine the intent of the application.
-
If the application is intended to provide relief
to both taxpayers, obtain the original signature of the other spouse on the
submitted (or a copy of) Form 911 or written statement within 7 calendar days
of the original received date. An original signature of the other spouse is
preferred, but a faxed signature is acceptable if received within 7 calendar
days of the original (or copy of) Form 911 or written statement received date.
-
If both signatures are not secured, contact your
technical advisor.
Note:
TAS will not
solicit the taxpayer's signature for the sole purpose of suspending the statute.
-
Attempts to secure original signatures should
be thoroughly documented on TAMIS.
13.1.14.4.4
(10-31-2004)
Statute of Limitation Suspension Notification Letter
-
When a written request for assistance under IRC
§7811(b) is received a Statute of Limitation Suspension
Notification letter is mailed to applicable taxpayers and their duly
authorized representative(s) within 7 calendar days from the TARD. The notification
letter is mailed on cases where the
"written statement"
contains
the required information prescribed in Treasury Regulation 301.7811-1(b).
-
The notification letter advises the taxpayer and
their duly authorized representative(s) of the statute suspension on the statutory
periods of limitation to make assessments or collect assessed taxes.
-
The letter is posted on the TAS webpage.
13.1.14.4.5
(10-31-2004)
Statute of Limitation Suspension Letter
-
Within 7 calendar days from the transaction codes
560 and/or 550 input dates or the case closing date, whichever is earlier,
issue a Statute of Limitation Suspension Letter to the
taxpayer and duly authorized representative.
-
The Statute of Limitation Suspension
Letter advises the taxpayer and their duly authorized representative
of the extended statute expiration dates.
Exception:
In the case of an open exam case, the letter will be mailed to the taxpayer
and his/her duly authorized representative(s) within 7 calendar days from
the returned OAR TAS receipt date.
-
The letter is posted on the TAS webpage.
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