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Comments on the Voluntary
Fiduciary Correction Program
- Example 10.
Treas. Reg. § 301.7430-7(c)(1) provides, among other things,
that a qualified offer must be made by the taxpayer to the United States during the
qualified offer period. Treas. Reg. § 301.7430-7(c)(2)(i) provides that a qualified offer
is made to the United States if it is delivered to the office or personnel having
jurisdiction over the tax matter at issue. If the proper person cannot be determined, then
the regulations list the persons to whom to send the qualified offer. Example 10 of Treas.
Reg. § 301.7430-7(e) provides an example where the Examination Division issued a 90-day
letter. The taxpayer timely filed a Petition, and, the next day, mailed an offer to the
office that issued the notice of deficiency. That office transmitted the offer to the
field attorney with jurisdiction over the Tax Court case. We believe that this Regulation
should make it clear that under Treas. Reg. § 301.7430-7(c)(2)(i)(B) the taxpayer could
have delivered the offer to the Office of Chief Counsel even if the taxpayer knew the
office issuing the 90-day letter. It might also be helpful to identify when, if ever, the
office issuing the 90-day letter ceases being the office having jurisdiction over the tax
matter.
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