Get Form 23c

After 60 days, you'd need to file an amended return to reverse any errors and get your refund back. If the IRS thinks you claimed erroneous deductions or credits, the IRS can hold your refund.

This ruling sets forth the position that the Internal Revenue Service will accept, as timely filed, a federal tax return, claim for refund, statement, or other document required or permitted to be filed with the Service that is mailed from and officially postmarked in a foreign country on or before the last date ...

The 23C date is the date the summary record is signed, where the summary record reflects all the TC 150s that are recorded on that date.

Section 6203 states that an assessment of tax (including interest, additions to tax, and assessable penalties) "shall be made by recording the liability of the taxpayer in the office of the Secretary in ance with rules or regulations prescribed by the Secretary." The section also states that, when requested by a ...

There are many reasons why the IRS may be holding your refund. You have unfiled or missing tax returns for prior tax years. The check was held or returned due to a problem with the name or address. You elected to apply the refund toward your estimated tax liability for next year.

You can simply look at the date of assessment if you received a Notice of Federal Tax Lien in the past. Your CSED will be 10 years from that date.

For this, the IRS frequently produces Form 4340, “which is a computer generated form that reflects the taxes assessed to and paid by the taxpayer in a particular year.” In United States v. Meyer, taxpayer failed to timely file income tax returns for tax years 2002 and 2009. Ultimately, the IRS made tax assessments.