SECTION 3. REQUEST FOR

DETERMINATION

.01 To request a prompt determination of any unpaid tax liability of the estate, the trustee must file a signed written request, in duplicate, with the Centralized Insolvency Operation, Post Office Box 21126, Philadelphia, PA 19114 (marked, “Request for Prompt Determination”). To be effective, the request must be filed with an exact copy of the return (or returns) for a completed taxable period filed by the trustee with the Service and must contain the following information:

(1) a statement indicating that it is a request for prompt determination of tax liability and specifiying the return type and tax period for each return for which the request is being filed;

(2) the name and location of the office where the return was filed;

(3) the name of the debtor;

(4) the debtor’s Social Security number, taxpayer identification number (TIN) and/or entity identification number (EIN);

(5) the type of bankruptcy estate;

(6) the bankruptcy case number; and

(7) the court where the bankruptcy is pending.

Once a request package is received by the Centralized Insolvency Operation, the request will be assigned to a Field Insolvency office.

.02 It is imperative that the copy of the return(s) submitted with the request be an exact copy of a valid return. A request will

be considered incomplete and returned to the trustee if it is filed with a copy of a document that does not qualify as a valid return. A document that does not qualify as a valid return includes a return form filed by the trustee with the jurat stricken, deleted, or modified. A return must be signed under penalties of perjury to qualify as a return. See Rev. Rul. 2005–59, 2005–37 I.R.B. 505 (September 12, 2005).

.03 Within 60 days after the date the request is received, the Service will notify the trustee whether the return filed by the trustee is being selected for examination or is being accepted as filed.

.04 If the return is selected for examination, it will be examined on an expedited basis. The Service will notify the trustee of any tax due within 180 days after the date the request is received, or within any additional time as permitted by the bankruptcy court.

.05 If the request is incomplete, all the documents received will be returned to the trustee by the Field Insolvency office assigned the request with an explanation identifying the missing item(s) and asking that the request be refiled once corrected. An incomplete request includes one submitted with a copy of a return form, the original of which does not qualify as a valid return. Once corrected, the request must be filed with the Service at the Field Insolvency address specified in the correspondence returning the incomplete request. In the case of an incomplete request submitted with a copy of an invalid return document, the trustee must file a valid original return with the appropriate Internal Revenue Service office and submit a copy of that return with the corrected request when the request is refiled.

.06 The 60-day period for notifying the trustee whether the return filed by the

2006–22 I.R.B. 944 May 30, 2006

26 CFR 601.202: Closing agreements.

Rev. Proc. 2006–27

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