Taxpayers not under examination now have easier way to electronically request relief for late-filed international documents and forms

 

IR-2023-146, Aug. 11, 2023

WASHINGTON — The Internal Revenue Service announced today the availability of a new option that provides an easier, more efficient way for taxpayers or their tax professionals to submit electronic requests for relief for certain late-filed international documents to improve taxpayer service.

As part of a step toward full digitalization being taken across the IRS, the new option will apply to the following filings:

  1. Gain Recognition Agreements
  2. Late filed Dual Consolidated Losses, and
  3. Partnership Gain Deferral Contributions

"Across the IRS, our teams are working to make improvements to help people, and this electronic option removes a step in the paper process that can help save time and ease burden on international taxpayers as well as the tax pros serving them," said IRS Commissioner Danny Werfel. "This is part of our larger effort to transform the IRS and help taxpayers."

How the process will work

Requests can be submitted via fax at 855-582-4842. Guidance for making each request can be found on IRS.gov using the following links:

Benefits for taxpayers and tax administration

The ability for taxpayers to securely communicate with the IRS reduces their correspondence burden and delays in delivery while supporting tax compliance. It also allows for immediate documentation delivery to the IRS. This aligns with the IRS's focus on the Taxpayer Bill of Rights by providing quality service in a timely manner.

For IRS employees, transitioning away from the manual mailing process reduces paper documentation and improves processing time, which benefits taxpayers.