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How do I find an IRS tax assessment date without attracting attention?

masscredit
Valued Contributor

How do I find an IRS tax assessment date without attracting attention?

I own the IRS about $6000 for tax year 2011 Form 1040. That was a rough period in my time so I have no clue if I filed and couldn't pay or if I didn't file at all. There is no tax lien associated with this. The statue of limitations for them to collect is 10 years after the assessment date. How do I find out what that date is without attracting attention. If I call and speak with an agent, he's probably going to be like "Hey, we need to work on this". I never call the IRS so I don't know if I'd go through an automated system and if that is the case, I don't know if it will provide that info.  

 

I'd guess the date would be April 15th or within a few months after that but I don't know. And if I didn't file, I think I read there is no SOL so it can be open to be collected for a long time.

 

Any info is appreciated!

Pre-Credit Rebuild Scores Pre-DC - EQ - 519 / TU - 495 / EX - 548

Credit Rebuild Scores Day of DC - EQ - 628 / TU - 579 / EX - 592

SDFCU Secured - $6500 / TD Bank Secured - $5000 / Andrews FCU Secured - $3000 / OpenSky Secured - $3000

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K-in-Boston
Moderator

Re: How do I find an IRS tax assessment date without attracting attention?

It would be on Form 23C:

 

"The assessment date is the 23C date. The 23C date is the Monday on which the recording of assessment and other adjustments are made in summary manner on Form 23C and signed by a Service Center officer. In non-TEFRA cases, the taxpayer is mailed a notification that a tax (plus interest, and additions and penalties, if any) is due and a demand for payment. For TEFRA cases, see CCDM 35.9.3.5.2."

 

If you log into the IRS website, does that form show anywhere in your documents?   I recall that they had records there going back quite a number of years for me for tax filings when I went to look at what my 4506-T would look like to a lender.

Message 2 of 6
masscredit
Valued Contributor

Re: How do I find an IRS tax assessment date without attracting attention?


@K-in-Boston wrote:

It would be on Form 23C:

 

"The assessment date is the 23C date. The 23C date is the Monday on which the recording of assessment and other adjustments are made in summary manner on Form 23C and signed by a Service Center officer. In non-TEFRA cases, the taxpayer is mailed a notification that a tax (plus interest, and additions and penalties, if any) is due and a demand for payment. For TEFRA cases, see CCDM 35.9.3.5.2."

 

If you log into the IRS website, does that form show anywhere in your documents?   I recall that they had records there going back quite a number of years for me for tax filings when I went to look at what my 4506-T would look like to a lender.


Thanks for the info! I wasn't set up to log into the IRS website so I just took care of that. Account Home and Account Balance show that I have a balance for 2011. All other years show zero. There isn't anything in the Notices and Letters section. Only other tab left is under Tax Records then there is a link to Get Transcripts Online. That says - View, print or download information from your tax returns, account transcripts, W-2s, 1099s, and more. When I click that link it asks me to select a reason that I need the transcript. There is a list of things like student aid, income verification, mortgage, federal tax along with others. I selected federal taxes. It only shows transcripts that go back to 2012 so I'm thinking they just provide it for 10 years. 

 

I've been cautiously looking around the site. I feel like I'm covered in blood while walking around a bear enclosure. Trying to lay low and not attract any attention.

Pre-Credit Rebuild Scores Pre-DC - EQ - 519 / TU - 495 / EX - 548

Credit Rebuild Scores Day of DC - EQ - 628 / TU - 579 / EX - 592

SDFCU Secured - $6500 / TD Bank Secured - $5000 / Andrews FCU Secured - $3000 / OpenSky Secured - $3000

Andrews FCU SSL $1500
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masscredit
Valued Contributor

Re: How do I find an IRS tax assessment date without attracting attention?

Doing some research on the 23C. The IRS doesn't seem to like it. Part of what I found at the link below -

 

The position described above, that the Service must provide a taxpayer with a summary record of assessment, such as a Form 23C, before collection or must provide a Form 23C in any collection proceeding is a frivolous position under section 6702. The Service will challenge the claims of individuals who attempt to improperly avoid or evade their federal tax liability. 

 

In addition to liability for the tax due plus statutory interest, taxpayers who insist upon receiving a Form 23C before complying with their tax obligations face substantial civil and criminal penalties. Potentially applicable civil penalties include: (1) the section 6702(b) $5,000 penalty for submitting a “specified frivolous submission”; (2) the section 6651(a)(3) addition to tax for failure to pay the tax owed; and (3) the section 6673 penalty of up to $25,000 if the taxpayer makes frivolous arguments in the United States Tax Court.

 

Taxpayers relying on this frivolous position also may face criminal prosecution under section 7201 for attempting to evade or defeat tax, the penalty for which is a significant fine and imprisonment for up to 5 years, or prosecution under other federal laws as applicable.

 

https://www.irs.gov/pub/irs-drop/rr-07-21.pdf 

Pre-Credit Rebuild Scores Pre-DC - EQ - 519 / TU - 495 / EX - 548

Credit Rebuild Scores Day of DC - EQ - 628 / TU - 579 / EX - 592

SDFCU Secured - $6500 / TD Bank Secured - $5000 / Andrews FCU Secured - $3000 / OpenSky Secured - $3000

Andrews FCU SSL $1500
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masscredit
Valued Contributor

Re: How do I find an IRS tax assessment date without attracting attention?

I was concerned about looking around the IRS website. Especially creating an account that could draw attention to me. Well... a couple days ago I noticed I was going to receive a piece of mail from them. That had me sweating. I was relieved to find it was just a notice confirming I accessed my account online and to contact them if it wasn't me. So just a note incase anyone else does this. You probably don't have to worry about that piece of mail that might arrive later.

Pre-Credit Rebuild Scores Pre-DC - EQ - 519 / TU - 495 / EX - 548

Credit Rebuild Scores Day of DC - EQ - 628 / TU - 579 / EX - 592

SDFCU Secured - $6500 / TD Bank Secured - $5000 / Andrews FCU Secured - $3000 / OpenSky Secured - $3000

Andrews FCU SSL $1500
Message 5 of 6
tnhomestead
Regular Contributor

Re: How do I find an IRS tax assessment date without attracting attention?

I had a tax firm / accountant pull my records and send them to me, and they were nice enough to not charge me. It didn't get the IRS hunting me, which I was worried about. Those bills were in the 6 figure range. They ended up dropping off after 10 years, which was last year. If they do that for you, all the dates are on that form. This was pre COVID so now it's even less likely for them to bother you.

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