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Summary: The following is a display of Instructions for Barred Statute Report (Form 9355). A report must be prepared for all expired statute cases. See IRM 25.6.14.4.6, Routing and Controlling Form 9355, for instructions on how to complete this form. The responsible employee's name or other identifying information is not to be included on this form. However, it should be made the subject of a report under separate cover. Item 7: Date of discovery of barred assessment-This is the date a potential expired statute is discovered. A Form 9355 should be completed within 60 days of the required preliminary report. This provides additional time for gathering information to complete the form, in example, determining the exact area accountable for the barred assessment and/or determining the exact location of the return at the expiration date (Item 10) and the cause for the expiration (Item 11).Item 14: Corrective action taken or recommendation to prevent recurrence of statute expiration-A statement of corrective action is required to be attached to this form from all organizations that failed to take appropriate action to protect the statute.Field (Use this space for explanations to Items 10, 11, and 14.)