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Kt~. i 0584 ~ i 843 ~ ,
Tentative tax i----. Norte- -
Less:
~ ,
Aggregate gift taxes payable(forgiftsmadeafterl2-31-76). a-- - •
Unified credit s_-__ - ,~~-nt<oar~
.F. u••~~' " A.
r.
Credit for State death taxes S_ ' - _ .
Credit for Federal gift taxes (on gifts prior to 1-1-77) 5--- - ~jZ1G11.11tU P. BK1z~ i+~~
Credit for foreign death taxes . t- - 51:~
Credit for tax en prior transfers -
Total subtractions C ~8 ~ ~ • ~ # - Notae
Net estate tax 191 . t _ _ _ _
Penalty. section 665.1(a)(1), if any pApp{tEfAftt~L - - - - - -
Penal TY. LA• _ .
ty, section 6651(a)(2), if any .ETi~~~~j?RAS_ ` -
Penalty, section 6651(a)(3), if any . ~~.gjRCUtt Cwt - S -
~gAgVERIFIEts-- "
Rules governing the reopening of cases closed after examination in the office of a District Director
Rev. Proe. 74-5 taxpayers to correct mathematical errors arc not examina-
tions or reopcnings.
SE(TIO\ L--PL'RPOSF. 2. Reconsideration of a case is not considered a re-
•I'hc purlnsc• of the Krs-enur• Proc•cdure is to restate opening and therefore, requires no appros•al or issuance
and anrplif}• the conditions under which a case closed of form letter 1.-153 if it in+•oh•es:
after examination in the office of a Di,trict Director of j a) inrol+•ing section 131 1 of the Code.
Internal Re+•cnue may tx• rcc?l?ened to make an adjust-
( nrent unfa+-orchle to the taxpayer. (b j (:•ucs invol+•ing the year of deduction of a net
"this rocedure contains a li~tin of certain ty s of °ln•r'.ctrug lens c•arn•back or similar h•pe of carrybacl: under
P ~ ~ other pro+~isions of the Code.
caws +vherein reconsideration is not considered a reopen-
€ ink and makes clear that cases closed after exan?inatron l c j Cases in +shich there ha+r been im-oluntar•y
I h+- sen•ice centers require application of reopening pro- con+•ersions and the taxpayer has not recomputed his tax
cedures. liability because he did not replace the property ++~itlrin
the tine provided by section 1033 of the Code.
( tir:c:_ 2.- -SCOPF. •(d j Cases inyoh•ing an oyerpaynrent in excess of
'I'bis prc?cedurr lx•rtains to all c•asc•,, regardless of tylx $1 U(I,(X30, subject to consideration by the Joint Committee
of tax. in +vhich the prior audit and conference action. if on Internal Re+•enue Taxation under section 6)0~ of the
am', did not e•xtcnd Fxyond the juri,diction of the office (.cx1e.
~f the District Director. It doe; not apple to cases pre-
yiously closed after consideration h+_• Regional Appellate St:c. L-- -POLICI"
OtTicesof Regional C:ounscls• .Q/ %•h~ Internal Rercrzue Scrriee• will not rrupen anY
racy closer! alter examination by a district nJjter, serrirc•
Sta:. 3.--DF.FI\IT10NS crntrr or Ojjire of International Oprrations to magic an
.cl/ Clr,crd Carr: adjushnrnt unlarnraGle to thr taxl,a)•e•r unless:
1. case aGn•c•d at the district Ie•yel i, considcrt•d 1. •1•hcre is evidence' of fraud, malfeasance, collusion.
clr„ed when the taxpayer is notified in a-ritin~~, after dis- concealment or misrepresentation of a material fact: c?r
trio conference. i( am•, of adjustments to tax liability or
2. ~The• prior closing im•ohed a clearh• defined sub-
a~ceptance• of his return +vithout change'' stantial error based on an established Sen•ice pcssition ex-
t. An unagreed igconre, estate or gift tax case is con- istrng at the time of the pres•ious examination: or
sidercd c'lated•+vhen°tFir Ix:riod for filing a lmtition with
the l'nited States "1'ax Court speciFied in the statuton• 3. Other circumstances exist +yhich indicate failure
notice c,f deficiene-y icsurd by the' I )i,trict Director expires to rc•olx•n +yould Fx• a serious adrninistratiyc omission.
and no Ix•tition was filed. A2 All reopenin~~s r?rust /ie• apl,rorc•d b)• lhe• Districr
3. An una~rced esc•ise• or employment tax rru. is c-c~r~_ Ui?erlor ur by the Director of Intrrnatiuna( Oprralion_
•idcred closed +vhen the period for filigg protest and rc- Jc,r racrs under his ju?icdirtinn. 1/ an additional ins/rrr-
questing e•onsideratioo by the Appc•Ilate 1)iyision slxci- tic,n th, taspayer'c br,,,/:s r./ arruurN is accessary. thr
tied in the preliiniiiary letter expirrs and no protest or notice' tc, thr taxpayeer required by section 7605(61 0/the
request for Appellate consideration is filed. Code must Gr srgne•d 61 the District Director, or b)• tlrr
DIIPrtOI c,J Intenratinnal operations Jor rases under his
.01 Exanrinatinn and Reopnrin~,: jurisdirlion.
- 1. Contacts +vith taxpacers to ceri(y or adjust items tit:c. S.-EFFECT OAT O"I'HER I)OCU~iF,N"I'S
disc-loed on infornratic~n returns, including items of in-
ccnnc• distributable to taxpa)rrs be partncrshil>s, fiduci- 7•his Reccnuc Procedure: wlx•rxdcs Kc.•. Proc. 72 -I0.
.+rie,. or small husinc•s; corlx?rations. and contacts with 1972 2 (:.1~815?.