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Irs 872-t Form: What You Should Know
No court action will be required prior to the IRS receiving a form 872-A.  Form 872-C, Contract to Extend the Time to Assess Tax, may be used to extend the time to assess tax for a period that is in excess of one year; the period is referred to as, 'Partial Indefinite'.  Partial Indefinite Time for Assessment of Federal Income Tax and Part VI, Income Tax Collector's Duty to Compel Extension of Assessment Statute of Limitations, may be used for any taxpayer that has commenced an action or proceeding to determine the tax due (as described in IRM 188.8.131.52(3)) that has not matured or terminated (as defined in IRC 6601(f)) prior to the expiration of the extension of assessment of a part of a tax term, IRM 184.108.40.206, Collection Agent for Collection of Federal Income Tax Act and Regulations, for general information on what is expected for a particular period IRM 220.127.116.11.1 Form 2344A/2344R, Income Tax Return Extending the Time to Assessment Tax to Establish a Credit or Rescission of a Determination Jan 25, 2024 — Form 872-A may be used to extend the time specified in IRM 18.104.22.168(1) for assessment of tax if a taxpayer has commenced an action or proceeding to determine the tax due or that tax was determined by the tax court to be due or to be due (as described in IRM 22.214.171.124 or 9.3.7), prior to the expiration of the extension of assessment.  If the taxpayer has commenced that action or proceeding, then Form 2444, IRS Notice of Payment Extending the Time to Assess Tax—Statutory Construction Aug 22, 2024 — Generally, IRM 25.6.22 establishes that a tax period may be extended for assessment of tax. However, if a taxpayer has commenced a suit or appeal in any federal or state court relating to an assessment for tax, IRM 126.96.36.199.
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