CCA 201105040: Faxed consent to extend assessment period may be accepted when time is critical

Plain-English summary

Chief Counsel advice addressed a taxpayer's inability to provide an original Form SS-10, the consent form used to extend the assessment period. Although the advice generally discouraged accepting faxed consents because of the risk that a taxpayer could later disavow the document, it recommended accepting a faxed consent when time was critical and faxing was the only way to preserve the statute. It also recommended asking the taxpayer to mail or hand-deliver the original.

Ruling snapshot

• Question: Could the IRS accept a faxed consent to extend the assessment period when the original Form SS-10 was unavailable and time was critical?
• Outcome: Advice given.
• Key authorities: IRC § 6501; Form SS-10.

Full text (IRS public release)

ID: CCA-414100-10 Number: 201105040
Release Date: 2/4/2011
Office: ----------------------------
UILC: 6501.00-00

From: -------------------
Sent: Wednesday, April 14, 2010 10:01 AM
To: ---------------------
Cc: --------------------------------------
Subject: Consent to Extend SOL

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This is in response to your inquiry related to taxpayer's inability to provide the original SS-10. Although receipt of faxed consents to extend the statute of limitations is generally discouraged because of the risk of disavowal, they should be accepted in cases where time is of the essence and it is the only way to save the statute. Based our discussion, that is the posture of this case, time is of the essence and you may accept the faxed consent and the IRS can execute it. We recommend that you advise taxpayer to arrange to submit the original document via mail or if possible to hand deliver it. If you have further questions, let me know.

Thanks.

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