10/25/2026
Not all IRS forms are created equal, and this one is a great example.
If the IRS asks you to sign a form that extends the time it has to assess tax, check which version it is. A recent Tax Court decision says a fixed-date extension can only be ended by the calendar. Mailing in a termination form did not do the job.
Boring? Maybe. But it can change how long an exam stays open.
Has anyone ever asked you to sign one of these? Tell us what you did, or send this to the person in your company who signs the paperwork.