| Form 4810 does not get electronically filed with the tax return. This form must be printed and mailed to the IRS Center where the tax return was filed. |
A Request for Prompt Assessment is a formal submission to the IRS that asks the agency to expedite its review and assessment of tax liabilities. This request is made using Form 4810 and is authorized under Internal Revenue Code Section 6501(d).
Who can submit a Request for Prompt Assessment?
This request is typically submitted by fiduciaries, such as executors of estates or representatives of corporations that are dissolving. It is used when the fiduciary wants to close out tax matters more quickly than the standard statute of limitations allows.
What does IRC Section 6501(d) allow?
IRC Section 6501(d) permits the IRS to assess taxes within 18 months of receiving a valid request for prompt assessment. This shortens the usual three-year assessment period and helps fiduciaries settle tax obligations efficiently.
What types of taxes are covered?
The request can apply to income, gift, employment, and excise taxes. It must relate to a specific tax period and include copies of the relevant tax returns.
What documentation is required?
The filer must provide:
- Taxpayer identification information (SSN or EIN)
- Copies of the tax returns for the periods in question
- Proof of fiduciary authority (such as letters testamentary or letters of administration)
How is Form 4810 submitted?
Form 4810 should be completed and mailed to the IRS service center where the original tax return was filed. The form must be signed under penalty of perjury and include all supporting documentation.
Program Entry
To locate the form within the program, access your return and go to:
- Federal
- Miscellaneous Forms
- Other Miscellaneous Forms
- Request for Prompt Assessment Under Internal Revenue Code Section 6501(d)