Keith Fogg has made available for download his article, “What to Do After Receiving a Notice of Claim Disallowance” published on Procedurally Taxing blog. The article begins as follows:
The National Taxpayer Advocate wrote a blog post last month highlighting a potential trap for the unwary who receive a notice of claim disallowance and think that they have worked out or are working out a resolution. In oversized bolded letters, she stated:
If you are working with the IRS or the IRS Independent Office of Appeals (“Appeals”), do not make the mistake and assume that working toward a resolution equates to the IRS’s ability to pay a refund or allow a credit once the IRC § 6532 statute has expired.
To see the full article, click here: “What to Do After Receiving a Notice of Claim Disallowance”.
Posted by Jessica Ji, Associate Editor, Wealth Strategies Journal.