IRS Policy Statement: Time Limit to Examine Tax Returns (IRC §7602)

Statement on restriction on examiners’ and specialists’ consecutive survey or examination responsibilities, released by the IRS June 27. An examiner or specialist may not examine or survey a tax return of a taxpayer for more than five consecutive years (60 months) from date of assignment, according to the policy. LB&I, SB/SE and TE/GE front-line managers may not be engaged in the examination or survey of a taxpayer for more than five consecutive years (60 months) from date of assignment. Certain IRS employees are excepted from the policy. [IRS Policy Statement P-4-5 (Rev. 1): Restrictions on Examiners’ and Specialists’ Consecutive Survey ...