TEB - Secured Delinquent and Late Filed Returns and Forms

During the course of an examination, an examiner may secure a delinquent or late filed return or form, including forms from the Form 8038 series and Form 8703 (a "Delinquent Return" ). Processing secured Delinquent Returns in accordance with the applicable procedures in IRM 4.70.13.9.5.9.1, TEB Procedures for Processing Delinquent Returns, helps to ensure the accuracy of reported exam results. Consider assessing the penalty provided under IRC 6652(j). Discuss assertion of appropriate penalties with your manager before proposing any penalty to the operator of a facility. See the penalty handbook, IRM 20.1.10, Penalty Handbook, Miscellaneous Penalties.