Leandra Lederman, Esq.
Ms. Lederman is the William W. Oliver Professor of Tax Law and Director of the Tax
Program at the Maurer School of Law, Indiana University in Bloomington, Indiana.
Ann Murphy, Esq.
Ms. Murphy is an Associate Professor of Law at Gonzaga University School of Law in Spokane, Washington.
2010
Filed Through:
RELEASE NO.8 Apri12010
.e

CHAPTER 8
SYNOPSIS
§ 8.01
Rationale for Imposing Periods of Limitations
§ 8.02
Limitations Periods for Assessment
[1] Three-Year Period for Assessment
[a] General Rule
[b] What Is a "Return"?
[i] Sufficient Data to Calculate Tax
[ii]
[iii]
Purport to be a Return
Good Faith Effort to Comply with the Law
[iv] Signed Under Penalties of Perjury
[v] Exceptions to the Requirements: Certain Returns
Prepared by the Service
[c] When is a Return "Filed"?
[d] Identifying the Relevant Return
[e] Effect of Amended Returns on Three-Year Period
[f] Application to Transferee Liability
[2] Assessment: Extended Limitations Period for Substantial Omission of Income or Certain Omissions Concerning Personal
Holding Companies
[a] General Rules
[b] What Constitutes "Omits" and "Gross Income"
[c] The Adequate Disclosure Safe Harbor
[d] Effect of Amended Returns on Six-Year Period
[3] Assessment: Unlimited Limitations Periods
[a] False or Fraudulent Returns
[b] Willful Attempts to Evade Tax
[c] Unfiled Returns
·Written by Bryan Camp, Associate Professor of Law, Texas Tech University School of Law.
8-1 (Rel.1-3/03 Pub.1253)

FEDERAL TAX PRACTICE & PROCEDURE
§ 8.03
Limitations Periods for Additions to Tax and Penalties
§ 8.04
Limitations Periods for Collection
[1] Distinguishing Tax Liabilities from Assessments
[2] Three-Year Period for Collection Without Assessment
[3] Ten-Year Period for Collection
[4] Effect of Abatements on Collection
§ 8.05
Modifications to Limitations Periods
[1] Unilateral Actions Affecting Assessment Limitations Periods
[a] Notices of Deficiency and Tax Court Petitions
[b] Summonses
[c] Form 4810-Request for Prompt Assessment
[d] Amended Returns
[e] Receivership Proceedings (Other Than Bankruptcy)
[f] Request for Administrative Review of Proposed Section
6672 Penalty
[2] Unilateral Actions Affecting Only Collection Limitations
Periods
[a] Request for Collection Due Process (CDP) Hearing
[b] Request for Refund of Section 6672 Penalty
[c] Taxpayer Outside the United States
[d] Assets in Control or Custody of Court
[e] Wrongful Levy or Lien
[f] Proceedings in Court for the Collection of Tax
[3] Unilateral Actions Affecting Either Assessment or Collection
Limitations Periods
[a] Bankruptcy
[b] Application for Taxpayer Assistance Order
[c] Disaster Areas and Combat Zones
[d] Suits for Refunds of Divisible Taxes
[4] Bilateral Actions Affecting Assessment Limitations Periods
[a] Consent to Extend Limitations Period for Assessment
[b] Consents for Immediate Assessment-Forms 870, 870-AD,
Stipulated Decisions
[5] Bilateral Actions Affecting Collection Limitations Periods
[a] Request for Offer In Compromise
[b] Request for Installment Agreement
[c] Request for Innocent Spouse Relief
[d] Request for Extension of Time to Pay Estate or Corporate
Taxes
8-2 (Re1.!-3/03 Pub.1253)

LIMITATIONS PERIODS-GOV'T ACTION
[e] Consent to Extend Limitations Period for Collection-
Form 900
§ 8.06
Limitations Periods for Certain Court Actions by the Government
[1] Recovery of Erroneous Refunds
[2] Enforcement of Summonses
[3] Suits for Failure to Honor a Levy
§§ 8.07-8.39 [Reserved]
§ 8.40
ms
Form 872-Consent to Extend the Time to Assess Tax
§ 8.41
IRS Form 4810-Request for Prompt Assessment Under Internal
Revenue Code Section 6501(d)
8-3 (Rel.l-3103 Pub.l253)