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Refer to IRM Taxpayers generally have the right to take their cases to court. Taxpayers also have the right to be informed. That is, they are entitled to clear explanations. Because the right to petition the U. Tax Court is a critical entitlement for taxpayers, it is important employees understand and educate taxpayers about the foundation and impact of this right on taxpayers and the IRS.

A waiver to allow the taxpayer to agree to the additional tax liability. A statement showing how the deficiency was computed. An explanation of the adjustments. Inform the taxpayer of the opportunity and right to petition the U. Tax Court to dispute the proposed adjustments. A Stat is issued for unagreed deficiencies of income, estate, or gift tax liabilities as well as for certain excise taxes. Once the IRS issues this notice, the taxpayer has 90 days days if the Stat is addressed to a person outside the United States from the date the Stat is mailed to file a petition in the U.

Tax court. This day or day period is statutory and IRS employees cannot extend it. If the taxpayer does not petition the U. Tax Court within the 90 days or days , the IRS is permitted to assess the deficiency, plus any additions to tax, after the 90 days or days have passed.

Therefore, it is critical that IRS employees understand the importance of the Stat and be able to explain its ramifications to taxpayers. The U. Tax Court website www. If the taxpayer does petition the U. Tax Court within the 90 days or days , the IRS is prohibited from making the assessment until after the court enters a decision. Once the taxpayer petitions, the IRS will usually send the case to Appeals to try to settle the case prior to the U.

Because of the time involved in the processing of AUR issues, AUR employees must be particularly watchful for conditions that may indicate statute imminent cases. If the case is Statute imminent take the appropriate actions to prevent a barred assessment. If the case is identified during a phone call and the case belongs to another site, notify the Site immediately of the imminent statute in other words, phone call, email, fax statute referral, etc. Although the system generates the Statute Listing on a weekly basis to alert management to statutes in danger of expiring, employees must be personally knowledgeable of the rules that govern the assessment statute expiration date ASED.

These rules are outlined in IRM Each functional area should ensure an adequate number of "Statute Specialists" are assigned. See IRM Note: Technical issues that occur frequently should be brought to the attention of the IRM 4. Focus on what is real, no matter how hard it can be to believe! Otherwise, you become a sucker or worse, a slave, to the delusion someone else wants you to believe.

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