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Treatment of military taxpayers if amnesty is requested

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PURPOSE OF BULLETIN

To inform staff that taxpayers in military combat-zone operations, combat-zone support operations, or those temporarily deployed overseas while involved in contingency operations as of March 31, 2005 have additional time to apply for amnesty. This is because these particular service duties occurred during the original amnesty application period. These taxpayers include military and civilian personnel, which meet these qualifications.

BACKGROUND

Taxpayers in circumstances described above may apply for amnesty up to 239 days after they complete their qualifying military duties, which occurred during the original amnesty application period (this becomes their extended amnesty application due date).

Note:

Military personnel hospitalized from their combat zone or contingency operation duties have additional time to apply for amnesty.

PROCEDURE

The Collection Response and Resolution Section (CRRS) staff mainly handles these accounts.

These taxpayers are subject to all other amnesty requirements that our regular taxpayers were subject to. In addition, they must:

  • File all missing or amended returns and pay their Amnesty balance within 61 days of their extended amnesty application due date. Amnesty returns must have "Amnesty Combat Zone" written on top of each amnesty period return.
  • Attach their military orders to each return.
  • If taxpayers apply for amnesty but cannot pay their amnesty balance within 61 days of their extended amnesty application due date, they must setup an amnesty installment agreement (AIA) during that period of time. Taxpayers will then have 15 months from their extended amnesty application due date to pay their amnesty balances in full.
  • If taxpayers do not apply for amnesty on each eligible tax year with a balance due, then their balances must be paid by their extended amnesty application due date to avoid amnesty penalties

 

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