Execution of Examination Reports and Payments

Agreement forms are considered executed when the taxpayer(s) signs the form. The executed agreement form should indicate the date the IRS received it. For this reason, the agreement form should be date-stamped upon receipt. Alternatively the specialists may, on the face of the agreement form, write the date it was received and authenticate the document with their initials.

A taxpayer, upon receipt of a report, may wish to pay the deficiency immediately. Form 3244-A, Payment Posting Voucher, should be processed with the funds, if payment is received. A copy of the completed Form 3244-A should be attached to the face of the return. See IRM 4.70.14.2.1.4.8, Employment Tax Remittance Processing Procedures.