Appendices


Ex. A -- General Information Concerning the Settlement of Tax Refund Suits
Ex. B -- Sample Form of Memorandum of Delegation of Settlement Authority to Assistant Chief or Reviewer
Ex. C -- Statement of Financial Condition and Privacy Statement: Statement of Financial Condition and Other Information (DJ-TD 433 (1995)) Department of Justice Privacy Act of 1974 Compliance Information
Ex. D -- Letter to District Counsel or Chief Counsel Invoking 45-day Rule
Ex. E -- Internal Revenue Manual (35)(18)45
Ex. F -- Form of memorandum
Ex. G -- Sample Action Sheet:
 Compromise
 Partial Concession
Ex. H -- Tax Division Settlement Checklist (Form Tax-108)
Ex. I -- Rejection Letters:
 Letter to the Proponent
 Letter [District][Chief] Counsel
Ex. J -- Acceptance Letters -- Refund Due Under the Compromise:
 Letter to the Proponent
 Letter to [District] [Chief] Counsel Where Amount of Overpayment is Known
 Letter to [District] [Chief] Counsel Where Amount of Overpayment Will be Computed by IRS
Ex. K -- Acceptance Letter -- Payment Due the United States Under the Compromise:
  Letter to the Proponent
 Letter to [District][Chief] Counsel
 Letter to Special Procedures
Ex. L -- Stipulations for Dismissal:
 General Form
 Refund Suits with Counterclaim or Third-Party Claim
Ex. M -- Stipulations for Entry of Judgment:
 Collection Suit
 Refund Suit with Counterclaim or Third-Party Claim
Ex. N -- Concession Letters in Refund Suit:
 Letter to Counsel Where Amount of Overpayment Has Been Computed
 First letter to Counsel When Amount of Overpayment Has Not Been Computed
 Second letter to Counsel When Amount of Overpayment Had Not Been Previously Computed
 Letter to [District][Chief] Counsel Where Amount of Overpayment is Known
 Letter to [District][Chief] Counsel Where Amount of Overpayment Will be Computed by IRS
Ex. O -- Tax Division Directive No. 85:
 Re: Memoranda Authorizing Issuance of Refunds Pursuant to Compromise or Government Concession (Form M-4457)
Ex. P -- Form M-4456, Refund pursuant to judgment
Ex. Q -- "A Bird's Eye View of Some General Principles re Interest"
Ex. R -- Mitigation of Effect of Limitations and other Provisions, §§ 1311-1314
Ex. S -- Collateral Agreement re Basis
Ex. T -- Collateral Agreement, Future Income:
 Individual
 Corporation
Ex. U -- Statement of Annual Income:
 Individual
 Corporate
Ex. V -- Letter to Special Procedures Where Payments and/or Collateral Agreement are to be Monitored by pecial Procedures
Ex. W -- Collateral Agreement -- Waiver of Carryovers
Ex. X -- Special Procedures Function -- Address and Telephone List
Ex. Y -- Tax Division Alternative Dispute Resolution Case Selection Criteria



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Title Page || Contents || Section I || Section II || Section III
Section IV || Section V || Section VI || Appendices
Table of Cases and Authorities

Uploaded March 30, 1998
usdoj-tax/admin/jcb
Updated April 6, 2015

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