IRS Representation

For more information, see Publication 559, Survivors, Executors and Administrators. For more information, see the Instructions for Form 1040-X as well as IRS Topic No. To see a table comparison of FBAR and Form 8938 requirements, reference the dedicated IRS detail page. Taxpayers can claim the Foreign Tax Credit directly on Form 1040 (without filing any additional forms) if, among other conditions, all foreign income is specified passive category income and total foreign taxes paid do not excee

No, he cannot represent Martina using Form 8821. Form 8821 authorizes a third party ONLY to inspect and/or receive a taxpayer's confidential information for the type of tax and the years or periods listed on Form 8821. Form 8821 does not authorize an appointee to speak on the taxpayer's behalf or to otherwise advocate any position before the IRS. For more information, see Publication 559, Survivors, Executors and Administrators. For more information, see the Instructions for Form 1040-X as well

Topic: 26-27EA Part 3 - Section 2 - Representation Before the IRS Correct Answer Explanation for B: The IRS must assess additional tax within three years from the received date of Percy's tax return. The general rule is that if the IRS wants to assess additional tax on a return, the assessment of tax must be made within three years from the received date of an original tax return or three years from the due date of the original return, whichever is later. Since Percy's return is delinquent, the

The RSED is the deadline to claim a refund, typically 3 years from the return filing date or 2 years from the date of payment, whichever is later. The Refund Statute Expiration Date (RSED) is the end of the time period in which a taxpayer can make a claim with IRS for a credit or refund for a specific tax year(s). If a claim is not made within the specified time, then a taxpayer may no longer be entitled to a credit or refund. When a return or claim for a refund is not filed within the statute e

To request a Collection Due Process (CDP) hearing, Jimmy must complete Form 12153, Request for a Collection Due Process or Equivalent Hearing, and submit it to the address listed on his IRS notice. Correct Answer Explanation for C: A taxpayer has 30 days from the date of an IRS collection notice to request a Collection Due Process (CDP) hearing. Note: To request a Collection Due Process (CDP) hearing, the taxpayer must complete Form 12153, Request for a Collection Due Process or Equivalent Heari

Topic: 26-27EA Part 3 - Section 2 - Representation Before the IRS Correct Answer Explanation for C: A taxpayer has 30 days from the date of an IRS collection notice to request a Collection Due Process (CDP) hearing. Correct Answer Explanation for A: The two main methods for appealing an IRS collection action are the Collection Due Process (CDP) hearing and the Collection Appeals Program (CAP). The IRS collection statute expiration date or “CSED” is the last day the IRS has to collect on an asses

Topic: 26-27EA Part 3 - Section 2 - Representation Before the IRS Tax Court, the other procedure is within the IRS Appeals system. Correct Answer Explanation for A: The IRS Independent Office of Appeals is separate from the IRS Collection offices and provides taxpayers with a chance to appeal collection actions. The IRS Appeals Office ensures independence by prohibiting "ex parte communication" with the Collection office about the case’s facts or merits. To see the sanctions that are authorized