Introduction›HIGHLIGHTS OF THIS ISSUE—Continued
SECTION 11. NATIONAL OFFICE
Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States
CONSIDERATION OF REQUESTS
.01 For a completed request for a Statement of Value received after July 15, but on or before January 15, the Service will ordinarily issue a Statement of Value by the following June 30. For a completed request for a Statement of Value received after January 15, but on or before July 15, the Service will ordinarily issue a Statement of Value by the following December 31. It is the responsibility of taxpayers to obtain extensions, as necessary, to file the appropriate tax returns.
.02 If the Service agrees with the value reported on the taxpayer’s appraisal, the Service will issue a Statement of Value approving the appraisal.
.03 If the Service disagrees with the value reported on the taxpayer’s appraisal, the Service will issue a Statement of Value with the Service’s determination of value, and the basis for its disagreement with the taxpayer’s appraisal.
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