Note:

If the declaration is missing, or the representative submitted the jurat statement instead, notify the representative of this requirement.

For all situations where the formal protest contains the jurat statement (or substitute declaration), but not all of the required elements, consult Mandatory Review to determine whether the protest can be forwarded to Appeals.

If there isn’t enough time remaining on the statute of limitations to forward the protest to Appeals, request a statute extension.

If the taxpayer refuses to extend the statute of limitations, or you can’t find the taxpayer, get the group manager’s approval to proceed with a 90-Day letter process instead of sending the case to Appeals.

If the taxpayer provides an extension, proceed to update the statute using RCCMS.

If the formal written request doesn’t comply with the requirements as shown in Pub 5, Pub 594, Pub 892, Pub 1020, Pub 3498 or Pub 5146, whichever is applicable, you may, with managerial approval:

Return the protest to the taxpayer with applicable version of Letter 1025 and grant them additional time to perfect the protest.