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13.1.14.2
(10-31-2004)
Requirements for IRC §7811(d) Statute Suspension
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In order for the suspension of the statute to
be applicable under Sec 7811(d), the taxpayer or authorized representative
must submit a signed Form 911, Application for Taxpayer Assistance Order (ATAO),
or a written statement containing the information prescribed by Treasury Regulation
301.7811-1(b). The information must contain the following:
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Taxpayer name, identification number, and current
mailing address,
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Kind of tax (individual, corporate, etc.) and tax
period(s) involved,
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Description of Internal Revenue Service (IRS) action
or proposed action causing or about to cause a significant hardship,
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IRS office and personnel involved, if known,
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Description of the specific hardship,
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Kind of relief requested, and
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Signature(s) of the taxpayer(s) or duly authorized
representative.
Note:
An Unenrolled Return
Preparer does not qualify as a duly authorized taxpayer representative. Check
CC CFINQ for the Power of Attorney designation level.
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Statutes will not be suspended for Forms 911 or
written statements not signed by the taxpayer(s) or his/her duly authorized
representative.
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A Form 911 or written statement filed on behalf
of the taxpayer to request Taxpayer Advocate Service (TAS) assistance or to
document assistance provided to a taxpayer for record keeping purposes does
not meet the provisions to suspend the statute (e.g. congressional inquiries,
functional referrals, etc.).
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If Form 911 or written statement is a joint request
relating to a joint liability, and only one spouse signs the form or written
statement, refer to IRM 13.1.14.4.3, Special Situations.
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For assistance in determining whether IRC 7811(d)
applies refer to Exhibit 13.1.14–1, Statute Suspension
IRC 7811(d) Flowchart and Exhibit 13.1.14–2, Statute
Suspension 7811(d) Criteria Checksheet.
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