compliance and extensions

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  • #16240
    Robert Phelps
    Blocked

    If an offer candidate has not filed their 2018 return, but did file a valid, timely extension for 2018, is the client considered “in compliance?”

    Thank you in advance!

    #16313
    Barbara Brown
    Participant

    According to the IRM (https://www.irs.gov/irm/part5/irm_05-008-002)

    5.8.2.4.1 (05-25-2018) Determining Processability (of Offers In Compromise)
    Under #2 Unfiled Tax Returns: There’s a note that says “Consider the tax period as compliant if a valid extension is on file.”

    Other research suggests that the IRS will, nevertheless, contact the taxpayer requesting the return or proof that nothing will be owed. This essentially means prepare the return.

    #16324
    Robert Phelps
    Blocked

    Thank you…greatly appreciated!

    #23736
    Eric Green
    Keymaster

    I agree 100%.

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