Status Change (301.6109-1)
Effect of Switching from DOMESTIC to FOREIGN on Past Tax Years and Current IRS Collection Activity
People have lots of questions about how to change their status from DOMESTIC to FOREIGN for previous tax years other than their current one relating to: This article will address these concerns. 0. Introduction Statutes of limitations on IRS assessment and collection activity is generally governed by the following authorities: In order to determine the…
Read MoreHow to Change the Status of a TIN
1. Introduction The status of a Taxpayer Identification Number is controlled by the following regulation: 26 CFR § 301.6109-1 – Identifying numbers. (g) Special rules for taxpayer identifying numbers issued to foreign persons— (1) General rule— (i) Social security number. A social security number is generally identified in the records and database of the Internal Revenue Service as a number belonging to a…
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