15-Little-Known IRS Notation--Jan07-PTS

15-Little-Known IRS Notation--Jan07-PTS - Checkpoint...

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Checkpoint Contents   Federal Library     Federal Editorial Materials           Practical Tax Strategies             2007               Volume 78, Number 01, January 2007                 Articles                   LITTLE-KNOWN IRS NOTATION MAY ESTABLISH TAX RETURN FILING DATE,  Practical Tax Strategies, Jan 2007 DOCUMENT LOCATOR NUMBER   LITTLE-KNOWN IRS NOTATION MAY ESTABLISH TAX RETURN  FILING DATE Taxpayers needing to establish the date a particular tax return was filed should   consider the IRS-generated “document locator number,” which can be an effective   arrow in a taxpayer's quiver. Author: HALE E. SHEPPARD, Attorney HALE E. SHEPPARD, LL.M., LL.M.T., is an attorney in the Atlanta office of  controversies and international tax.  The IRS ordinarily has three years from the date on which a taxpayer files a return to assess taxes  related to that return.   1  Therefore, as a general notion, a taxpayer can rest easy if the IRS has not  notified him or her of a proposed tax shortfall within three years of filing a particular return. The critical  question thus becomes, when exactly was the relevant return filed?  When significant amounts of money are at stake, both taxpayers and the IRS brandish the proverbial  big guns. In the context of disputes over the limitations period, this consists of presenting to the courts  any and all evidence that tends to establish the filing date. The parties traditionally point to the  following types of evidence:  The “received date” that the IRS stamps on the face of certain tax returns. Certified mail receipts. Delivery reports from private mail services like Federal Express. The postmark on the envelope containing the tax return. The date on which the return was signed by the taxpayer. IRS account transcripts.
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Self-serving testimony, such as “I swear I mailed it well before the deadline!” One crucial bit of evidence that is rarely raised is the document locator number (DLN) and the Julian  date contained therein. This article focuses on this little-known, yet potentially powerful, arrow in the  taxpayer's quiver.  Overview of the DLN Every year taxpayers send millions of returns to IRS Service Centers where they are entered into the  processing “pipeline.” The incoming mail is received, counted, opened, and sorted. It is then placed  into blocks comprised of up to 100 documents. Each individual document within a block is stamped 
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This note was uploaded on 03/31/2012 for the course TAX 4001 taught by Professor Robertmcgee during the Spring '09 term at FIU.

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15-Little-Known IRS Notation--Jan07-PTS - Checkpoint...

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