Taxpayer correspondence is usually items initiated by the taxpayer.

Internally generated correspondence is usually IRS initiated (i.e., transcripts, notice of adjustment).

Follow guidelines for working taxpayer correspondence provided in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

Reply to correspondence, including claims with correspondence where the statute period is open, within 30 calendar days of the initial IRS received date (counting the day it is received). If it is not possible to conform with this time limitation, you must issue an interim letter within 30 calendar days of the IRS received date (counting the day it is received). Interims must contain the reason for the delay and a new response date.

Examples of taxpayer or tax practitioner correspondence are:

Examples that are not taxpayer or Tax Practitioner correspondence are:

Any case forwarded to the statute unit to "clear" should have an interim reply before being transmitted. If not, the statute unit will generate the interim reply. The Statute Function Manager must advise operation if a significant increase of interim responses are not sent.

Interim replies must indicate why the response is being delayed and when final action can be expected. They should include the employee control number and an explanation that if the taxpayer needs to contact the IRS, to return a copy of the letter, with his/her telephone number and best time to call, as indicated in (12) below.

The Statute Function will answer all correspondence received from taxpayers; the answer must indicate: "This is in reply to your correspondence of such and such a date" , and explain the action taken, even if the action taken was exactly what the taxpayer requested. However, DO NOT CORRESPOND to the taxpayer indicating we have received the requested information. Correspondence is only required to obtain information and to explain how the account was corrected.

The Statute Function is responsible for corresponding for any documentation that is necessary in the resolution of all freeze conditions or potential statute problem cases.

A follow-up request to a taxpayer may be required for additional information if the case file indicates "no reply" to previous correspondence from another source within the service campus (e.g., verify address for a later address than the address shown on the entity data). See IRM 25.6.2.4 below for additional information.

Inform the taxpayer a response is needed within 30 days when requesting additional information on all correspondence. Advise taxpayer of the action the IRS will take, if a timely response is not received. It should include this statement: "When you reply, please send us your telephone number and the most convenient time for us to call so we may contact you if we need more information." All correspondence should be purged 15 days after the date provided in the letter to the taxpayer.

Use a pattern letter to correspond with taxpayers. If a CNOTE or QUICKNOTE is used, be sure that it clearly communicates the message in simple language.

Notify the taxpayer of processing delay error(s) when it's discovered that a taxpayer caused or will cause a processing delay. Do this only if the other function did not correspond with the taxpayer.

Check the Centralized Authorization File (CAF) to ensure the information mailed to the taxpayer's representative is the one on record before initiating any manually prepared correspondence.

Follow-up telephone calls with a letter as needed to confirm the conversation with the taxpayer (e.g., to obtain the taxpayers signature).

Control all correspondence via IDRS if you are unable to respond to taxpayers within 14 days.

A copy of IRM 21.3.3, Incoming and Outgoing Correspondence/Letter, should be available to all employees.

Refer to IRM 3.0.273,"Administrative Reference Guide" for Additional Information on Taxpayer Correspondence.

Use CC INOLE to research IDRS for another address on statute generated correspondence. If one is available, reissue the letter. The Form 3552, Prompt Assessment Billing Assembly should not be destroyed. It should be associated with the assessed file case or document, per IRM 3.13.62, Media Transport & Control.

If you have a return, check attached schedules or documents for an updated address. If it is more recent, determine whether you should reissue the correspondence and add the updated information.

If a disallowance letter is undeliverable, resend the entire letter unchanged to the new address in another envelope, and do not issue a new letter. The reason that we do not want a new letter sent is because the taxpayer has two years from the date of the original disallowance letter to appeal the service decision to disallow a claim for credit or refund.

The period of limitation under IRC Section 6511 applies if the taxpayer claims that he or she paid too much underpayment interest (under IRC section 6601). Generally, the time for filing a claim for credit or refund of incorrectly computed interest paid on an underpayment of taxes is two years from the date of payment of tax for the tax period at issue or three years from the date the return is required to be filed (determined without regard to extensions). The amount to be credited or refunded under the two and three year rule is limited to the amount of tax paid within the two years or three years (plus the period of any extension), respectively, preceding the filing of the claim. For the purposes of IRC section 6511, payments of penalties and interest are treated as payment of tax.

A claim for abatement of paid underpayment interest (under IRC section 6601) must be filed within the statutory period under IRC Section 6511. A claim for abatement of unpaid underpayment interest is not subject to the statutory period under IRC Section 6511.

A taxpayer must file suit for the payment of additional overpayment interest (under IRC section 6611) within six years of the date on which the overpayment was scheduled. See 28 U.S.C. § 2401(a) (district courts) and 28 U.S.C. § 2501 (U.S. Court of Federal Claims).

Refer to IRM 20.2, Interest, for additional information on interest computation dates.

The Statutory Period of Limitations Chart below shows the due date of the various tax returns (under section 6501 of Internal Revenue Code of 1986). The information is displayed by the Form Number, MFT Code, Type of Tax return, Period Covered, Due Date and Statutory Period of Limitations.

The following contains the list of the ten notes referenced above in paragraph 1:

The following tables provides a chart showing the statute expiration date of various types of tax returns and the day to begin expedited statute processing for the year 2008.