This announcement includes the procedures for partnerships to request by lip42828


									Form 1065 Electronic Filing
Waiver Request Procedures
Announcement 2000–101
   Section 6011(e) of the Internal Rev-
enue Code and section 301.6011–3(a) of
the Regulations on Procedure and Admin-
istration require partnerships with more
than 100 partners to file their partnership
returns (Form 1065 series) on magnetic
media. The regulations define “magnetic
media” to include electronic filing, if            a) what steps the partnership has          (Note: Do not attach the waiver request
electronic filing is required by the Internal          taken in an attempt to meet its re-    to the partnership’s paper tax return.
Revenue Service (Service).                             quirement to file its return elec-     Also, do not file extension requests
   Beginning with taxable years ending on              tronically,                            with the waiver.)
or after December 31, 2000, the Service            b) why the steps were unsuccessful,
will require partnerships with more than           c) the hardship that would result, in-        The Service will approve or deny
100 partners to file their partnership re-             cluding any incremental cost to the    waiver requests based on the facts and
turns electronically. IRS Publication                  partnership of complying with the      circumstances of each request. In deter-
1524 contains instructions for filing part-            electronic filing requirements. In-    mining whether to approve or deny a
nership returns electronically, and ex-                cremental costs are those costs that   waiver request, the Service will con-
cludes certain partnerships from the elec-             are above and beyond the costs to      sider the ability of the partnership to file
tronic filing requirement. For Tax Year                file on paper.                         its return electronically without incur-
2000, the IRS has excluded Partnerships         (5) A statement as to what steps the part-    ring an undue economic hardship.
with the following type of returns from         nership will take to assure its ability to       Within 30 days after receipt of the
the electronic filing requirement:              electronically file its partnership return    waiver request, the Service will send a
     1) fiscal year filers                      for the next tax year.                        letter to the partnership either approv-
     2) final year tax returns                  (6) A statement (signed by the Tax Mat-       ing or denying the request for waiver.
     3) short year returns                      ters Partner, as defined in section           Partnerships may not appeal a denial of
     4) foreign address partnerships            6231(a)(7) of the Code) indicating:           a waiver request. However, partner-
     5) delinquent and amended returns             “Under penalties of perjury, I declare     ships may request a waiver of any
                                                that the information contained in this        penalty imposed by the Service for fail-
  For a detailed list of the exclusions,        waiver request is true, correct and com-      ing to file their partnership returns elec-
       refer to Publication 1524.               plete to the best of my knowledge and be-     tronically. For further information re-
                                                lief.”                                        garding penalty waivers, see IRS Notice
   Section 301.6011–3(b) of the regula-
                                                   All requests for waiver must be filed      746.
tions permits the Commissioner of Inter-
                                                with the Memphis Submission Processing           For questions concerning a request for
nal Revenue to waive the electronic filing
                                                Center during one of the following peri-      waiver, contact the Memphis Submission
requirement if the partnership demon-
                                                ods:                                          Processing Center at 901-546-2690 (not a
strates that a hardship would result if it
                                                1) For returns due April 16, 2001 (Form       toll free call).
were required to file its return electroni-
cally. The regulations require partner-             8736 not filed); January 2, 2001 to
ships seeking a waiver to request one in            February 2, 2001,
the manner prescribed by the Service.           2) For returns due July 16, 2001 (Form
   To request a waiver for the taxable year         8736 filed); February 3, 2001 to May
ending December 31, 2000, partnerships              1, 2001,
must file a written request containing the      3) For returns due October 15, 2001
following information:                             (Form 8800 filed and approved); May
                                                   2, 2001 to August 1, 2001.
(1) A notation at the top of the request
                                                   Requests from the partnership’s tax ad-
stating, in large letters, “Waiver Request:
                                                visor/preparer must be accompanied by a
IRC Section 6011(e)(2)”;
                                                valid power of attorney. The address for
(2) The name, federal tax identification
                                                the Memphis Submission Processing
number, and mailing address of the part-
                                                Center is:
(3) The taxable year for which the waiver         Internal Revenue Service
is requested;                                     P.O. Box 420
(4) A detailed statement which lists:             Memphis, TN 38101-0420

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