Form 541 - Partnerships - Department Of Treasury Internal Revenue Service

Notice group. A notice group is a group of

Treatment or Administrative Adjustment Re

Download the free IRS2Go mobile app

partners in the aggregate having a five percent

quest. For more information on filing AARs, see

from the iTunes app store or from Google

or more interest in the profits of a partnership

the Instructions for Forms 1065X and 8082.

Play. Use it to watch the IRS YouTube

that requests and designates one of their mem

channel, get IRS news as soon as it's re

bers to receive notices. The designated mem

Note. A passthrough entity that is a partner

leased to the public, order transcripts of

ber of the notice group is treated as a notice

in a TEFRA partnership cannot file an AAR. For

your tax returns or tax account, check your

example, if a partner in a TEFRA partnership is

refund status, subscribe to filing season

partner.

itself a partnership, the passthrough entity that

updates or daily tax tips, and follow the IRS

Notice partner. In partnerships with 100

is a partner cannot file an AAR for partnership

Twitter news feed, @IRSnews, to get the

partners or fewer, all partners are notice part

latest federal tax news, including informa

items originating from the TEFRA partnership.

ners. In a partnership having more than 100

tion about tax law changes and important

partners, all partners owning at least a one per

IRS programs.

How To Get Tax Help

cent interest are notice partners. A notice part

Call the Amended Return Hotline,

ner is entitled to receive notice of the beginning

18664642050, to check the status of

and conclusion of the TEFRA partnership pro

your amended return.

Go online, use a smart phone, call or walk in to

ceedings.

Call to order forms, instructions and publi-

an office near you. Whether it's help with a tax

cations, 1800TAXFORM

issue, preparing your tax return or picking up a

Statute of Limitations and

(18008293676) to order currentyear

free publication or form, get the help you need

TEFRA

forms, instructions and publications, and

the way you want it.

prioryear forms and instructions (limited to

5 years). You should receive your order

There is only one statute of limitations for tax

within 10 business days.

payers and it is under Internal Revenue Code

Internet. IRS.gov and IRS2Go are

Call for TeleTax topics, 18008294477, to

section 6501. This code section states that the

ready when you are — every day, ev

listen to prerecorded messages covering

period for assessing any tax shall not expire be

ery night, 24 hours a day, 7 days a

various tax topics.

fore three years after the later of:

week.

Call to ask tax questions, 18008291040.

Apply for an Employer Identification Num

1. The date the taxpayer's return was filed, or

Call using TTY/TDD equipment,

ber (EIN). Go to IRS.gov and enter

Apply

18008294059 to ask tax questions or or

2. The last day for filing the return deter

for an EIN

in the search box.

der forms and publications. The TTY/TDD

mined without regard to extensions.

Request an Electronic Filing PIN by going

telephone number is for people who are

to IRS.gov and entering

Electronic Filing

deaf, hard of hearing, or have a speech

in the search box.

disability. These individuals can also con

Check the status of your amended return.

TEFRA created Internal Revenue Code sec

tact the IRS through relay services such as

Go to IRS.gov and enter

Where's My

tion 6229 which states that the period for as

the Federal Relay Service available at

Amended Return

in the search box.

sessing any tax attributable to partnership items

Download forms, instructions, and publica

(or related affected items, defined below) for a

tions, including some accessible versions.

partnership shall not expire before three years

Walkin. You can find a selection of

Order free transcripts of your tax returns or

after the later of:

forms, publications and services —

tax account using the Order a Transcript

inperson, facetoface.

1. The date the partnership return was filed,

tool on IRS.gov or IRS2Go. Tax return and

Products. You can walk in to some post of

tax account transcripts are generally avail

fices, libraries, and IRS offices to pick up

able for the current year and past three

2. The last day for filing the partnership re

certain forms, instructions, and publica

years.

turn determined without regard to exten

tions. Some IRS offices, libraries, and city

Locate the nearest Taxpayer Assistance

sions.

and county government offices have a col

Center using the

Office Locator

tool on

lection of products available to photocopy

IRS.gov or IRS2Go. Stop by most busi

Note. The Internal Revenue Code section

from reproducible proofs.

ness days for facetoface tax help, no ap

6229 period of limitations for making assess

ments extends, but cannot shorten, the Internal

pointment necessary — just walk in. An

Mail. You can send your order for

Revenue Code section 6501 statute. It is the

employee can explain IRS letters, request

forms, instructions, and publications to

partners' periods of assessment that are exten

adjustments to your tax account or help

the address below. You should re

ded by this provision.

you set up a payment plan. Before you

ceive a response within 10 business days after

visit, check the Office Locator for the ad

your request is received.

Affected item. A special nonpartnership

dress, phone number, hours of operation

item that is affected by a partnership item.

and the services provided. If you have an

Internal Revenue Service

ongoing tax account problem or a special

1201 N. Mitsubishi Motorway

Amended Returns and

need, such as a disability, you can request

Bloomington, IL 617056613

Administrative Adjustment

an appointment. Call the local number lis

ted in the Office Locator, or look in the

Requests (AARs)

phone book under United States Govern-

The Taxpayer Advocate Service. The Tax

ment, Internal Revenue Service.

payer Advocate Service (TAS) is your voice at

Administrative adjustment requests are also

Research your tax questions.

the IRS. TAS”s job is to ensure that every tax

known as requests for administrative adjust

Search publications and instructions by

payer is treated fairly, and that you know and

ment (RAAs). AARs are amended returns filed

topic or keyword.

understand your rights. TAS offers free help to

either by the TMP on behalf of the entire part

guide you through the oftenconfusing process

Read the Internal Revenue Code, regula

nership (partnershiplevel AAR) or by a partner

of resolving tax problems that you haven't been

tions, or other official guidance.

(partnerlevel AAR) requesting an administra

able to solve on your own. Remember, the

Read Internal Revenue Bulletins.

tive adjustment to correct a partnership item re

worst thing you can do is nothing at all.

ported on the partner's income tax return. Part

As a taxpayer, you have rights that the IRS

news by email.

nershiplevel AARs are filed on Form 1065X,

must abide by in its dealings with you. TAS on

Amended Return or Administrative Adjustment

line

tax

toolkit

Phone. You can call the IRS, or you

Request (AAR), unless the partnership files

can help you

electronically. Partnershiplevel AARs filed

can carry it in your pocket with the

understand these rights.

electronically and partnerlevel AARs are filed

IRS2Go app on your smart phone or

tablet.

using Form 8082, Notice of Inconsistent

Page 14

Publication 541 (December 2013)

Form 541 - Partnerships - Department Of Treasury Internal Revenue Service - 2013 Page 14

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