What is 3363 form

[Anonymous_ · Accepted solution]

See https://www.irs.gov/irm/part4/irm_04-025-009r#idm139985983599392

Agreed Cases: Acceptance of Proposed Disallowance of Claim for Refund or Credit (Form 3363)

1. Form 3363, Waiver of Statutory Notification of Claim Disallowance, is to be used in agreed cases where a Form 843 or an amended return is disallowed in full or part and no other adjustments to the tax liability are necessary. By signing the Form 3363, the taxpayer waives the IRC 6532(a)(1) requirement that notice of claim disallowance be sent to them by certified or registered mail for the claims for credit or refund shown on the form. The taxpayer also acknowledges that by signing Form 3363, the two year period for filing suit for refund of the claims disallowed begins to run.

2. In an agreed case where the claim is being disallowed in full or part with additional adjustments to the tax liability, both Form 3363 and an examination report should be secured. Each claim rejection statement should have a statement of the issue, the authority for rejecting the claim, and a complete analysis including possible counter arguments. The following information should be included in the explanation section of the report:

   1. Claim Allowed in Full: "On (date) you filed Form 843, supplemental Form 706 and Schedule(s) PC, or an informal claim for a refund of $ (amount) for (year). As the result of our examination, we allowed your claim in full, as shown in this report."

   2. Claim Allowed in Full but Offset by Other Adjustments: "On (date) you filed Form 843, supplemental Form 706 and Schedule(s) PC, or an informal claim for refund of $ (amount) for (year). As the result of our examination, we allowed your claim in full. The total amount of the refund is, however increased or decreased by other adjustments shown in this report."

   3. Claim Allowed in Part: "On (date) you filed Form 843, supplemental Form 706 and Schedule(s) PC, or an informal claim for a refund of $ (amount) for (year). As the result of our examination, we allowed your claim in part, as shown in this report."

   4. Claim Rejection: "On (date) you filed Form 843, supplemental Form 706 and Schedule(s) PC, or an informal claim for refund of $ (amount) for (year). The claim is being rejected for the reasons shown in this report."