Note:

With the exception of IRC 4975, when a SFR posts, the year reflected should be six years from the date the SFR posted. For example, if the SFR posted on 10/21/2020, the statute date should be "10/EE/2026" .

Visually inspects the statute extension and any documents directly related to the extension (Form 56, applicable plan documents, Form 2848). If the tax examiner finds an error, he/she immediately contacts the MR manager to discuss the appropriate action.