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previous page Previous Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Common Benefits
next page Next Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Obtaining Copies of Tax Treaties
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taxmap/pubs/p54-023.htm#en_us_publink100047611

Competent 
Authority Assistance(p34)


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previous topic occurrence Competent Authority Assistance next topic occurrence

If you are a U.S. citizen or resident alien, you can request assistance from the U.S. competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation.
The U.S. competent authority cannot consider requests involving countries with which the United States does not have a tax treaty.
taxmap/pubs/p54-023.htm#en_us_publink100047612

Effect of request for assistance.(p34)


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If your request provides a basis for competent authority assistance, the U.S. competent authority generally will consult with the treaty country competent authority on how to resolve the situation.
taxmap/pubs/p54-023.htm#en_us_publink100047613

How to make your request.(p34)


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It is important that you make your request for competent authority consideration as soon as either of the following occurs.
In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Some of the steps you should consider taking include the following. Taxpayers can consult with the U.S. competent authority to determine whether they need to take protective steps and when any required steps need to be taken.
The request should contain all essential items of information, including the following items. A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, 2006-49 I.R.B. 1035, available at www.irs.gov/pub/irs-irbs/irb06-49.pdf.
Due date
Your request for competent authority consideration should be addressed to:  


 
Deputy Commissioner (International) 
Large and Mid-Size Business Division 
Attn: Office of Tax Treaty 
Internal Revenue Service 
1111 Constitution Avenue, NW 
Routing MA3-322A 
Washington, DC 20224


taxmap/pubs/p54-023.htm#en_us_publink100047615

Additional filing.(p35)
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In the case of U.S.- initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the:

 
Office of Associate Chief Counsel (International) 
Internal Revenue Service 
1111 Constitution Avenue, NW 
Washington, DC 20224


Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54.
previous pagePrevious Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Common Benefits
next pageNext Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Obtaining Copies of Tax Treaties
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication