Email your application For faster service, email your application to us at pfa.info@irs.gov. You’ll need to compress and encrypt any attachments: See Revenue Procedure 2020-29 for instructions. Tell us if you mail or fax your application If you submit your application by mail or fax to the information in Revenue Procedure 2016-30, email pfa.info@irs.gov to notify us that you sent an application. The Pre-Filing Agreement Program (PFA) was designed as a component of the Large Business and International Division's issue management strategy. Briefly, the program encourages taxpayers to request consideration of an issue before the tax return is filed thus, resolving potential disputes and controversy earlier in the examination process. The program’s effect is to reduce the cost and burden associated with the post-filing examination, provide a desired level of certainty regarding a transaction, and to make better use of taxpayer and IRS resources. Below are materials that further describe the PFA process, what is required and information concerning the results achieved. Revenue Procedure 2016-30 superseded Revenue Procedure 2009-14. Section 3.09 expands the scope of a PFA to include issues relating to changes in methods of accounting requested pursuant to the automatic change procedures. IRM 4.30.1, Pre-Filing Agreement Program – The Internal Revenue Manual describing PFA procedures and processes. PFA fact sheet (January 2023) Questions Any questions may be referred to pfa.info@irs.gov.
