"Tryout" <pavel[at]nowhere.org> wrote:

- quote -

My tax software has reference versions of these forms, but
warns that computer generated copies are not accepted for
filing.

It appears these might be the kind of forms that the IRS
might fill out to present an agreement to the taxpayer. You
might, I haven't thought this through. But it doesn't seem
these forms would be the first step in presenting anything
to the IRS.

Bryan

--
Bryan Kellar, EA
Oregon Tax Help, Inc. -- Portland, Oregon
www.oregontaxhelp.com
www.canadatax.org

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- quote -

I have it on my E-Forms 2004 software, It states that it is
for "internal IRS use only" but printable for information
purposes only...

If I had a valid e-mail addr for you I could send you a pdf
version...

Dave

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"Tryout" <pavel[at]nowhere.org> wrote

- quote -

Form 866 is an IRS "internal" form meaning that it is a form
completed by the IRS for the taxpayer to sign. That is
generally why you will not find these kinds of forms on the
IRS website.

As to why the "IRS itself could not produce it via a phone
call today", I would imagine because you probably were
talking to a generalist rather than someone from the
examination division.

Additionally, I am not sure whether the IRS routinely
provides blank closing agreement forms to taxpayers. The
forms software I use has it, but I would not give out this
form to any one.

So you know, however, it basically sets out the following:

Tax period(s) to which the agreement relates Type of tax, if
any (could have only a penalty if tax already paid) Type of
penalty, if any (could have a tax w/o a penalty)

It also states that the agreement will not be respected in
the event of fraud, malfeasance or misrepresentation of
material fact(s).

The form is signed by the taxpayer, taxpayer's spouse (if in
relation to a joint return) and the IRS representative.

Regards,

Peter C. Gatto, CPA

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Tryout wrote:

- quote -

I don't believe there is a blank form in the same sense that
you can find a Form 1040. This document is the customized
closing agreement between the IRS and the taxpayer and is
labeled Form 866.

--
Alan
http://taxtopics.net

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Tryout wrote:

- quote -

That's about it! ..
http://www.irs.gov/irm/part20/ch02s11.html#d0e46490

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This form seems to be legendary as the IRS itself could not
produce it via a phone call today. Does anyone know where
it may be hiding?

As referenced here:

http://www.irs.gov/irm/part20/ch02s11.html

20.2.11.3.1 (07-31-2001)
Determination of PHC Tax
Determination of liability for PHC tax may be established by:

a decision by the Tax Court or a judgment, decree, or other
order by any court of competent jurisdiction which has
become final,

a closing agreement under IRC section. 7121 (Form 866,
Agreement as to Final Determination of Tax Liability); or

an agreement (Form 2198, Determination of Liability for
Personal Holding Company Tax).

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