"P Rucker" <pamela.rucker[at]comcast.net> wrote:

- quote -

Well, RRA 1998 terminated all 900 as of 12/31/2002. So I
think you are off the hook on this point of law as it is--in
fact, I am surprised the IRS computers didn't re-establish
the date.

The other thing to confirm is that the person from the IRS
was truly authorized by delegation order to sign the Form
900.

Charles Markham, EA

By the way, my hunch is that the person meant to date it
1/7/91 but you know how we are all slow to recognize the new
year.

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"P Rucker" <pamela.rucker[at]comcast.net> writes:

- quote -

Sounds like something akin to a scrivener's error to me.
Unless the taxpayer chose to lie or develop convenient
amnesia, "Is this the form you signed?" followed by "Was the
IRS acceptance blank when you signed it?" should take care
of it.

I can't imagine this type of thing hasn't been litigated.

Phil Marti
Topeka, KS

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Have a client that we are meeting Monday with Appeals on a
900 Waiver TIGTA issue. The points I'm raising are that the
Form 900 was signed by the taxpayer on 12/19/90, the IRS
designated rep's signature is dated 1/7/90, over 11 months
earlier, therefore the waiver is invalid.

Also, the waiver is until 2009, 19 years - when the balance
would have been paid in 10 years with the amount paid in the
installment agreement, therefore the waiver was never
necessary and should be limited by RRA of 1998.

Any thoughts from anyone who has dealt with this issue with
the IRS?

Thank you

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