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Post details: Form 900 Extended Limitations Period for Filing Federal Tax Lien for Unpaid Income Taxes (Job, TCM)
08/26/08
Form 900 Extended Limitations Period for Filing Federal Tax Lien for Unpaid Income Taxes (Job, TCM)
CCH (cch.taxgroup.com) reports:
An IRS Appeals Officer correctly concluded that the ten-year statute of limitations on collection of an individual's unpaid Federal income tax liabilities did not expire before the IRS filed its notice of Federal tax lien. Prior to expiration of the limitations period, the taxpayer agreed to extend the period for collection until December 31, 2011. Although the taxpayer asserted that the extension only applied to employment taxes, the Form 900, Tax Collection Waiver, signed by the taxpayer in connection with a defaulted installment agreement, clearly showed that the unpaid tax liabilities related to Form 1040 individual income tax liabilities.
H. Joy, TC Memo. 2008-197, Dec. 57,518(M)
Other References:
Code Sec. 6330
CCH Reference - 2008FED ¶38,184.63
Code Sec. 6502
CCH Reference - 2008FED ¶39,020.65
Tax Research Consultant
CCH Reference - TRC IRS: 45,204.25
CCH Reference - TRC IRS: 48,056.25
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