2002-9 timely filing requirements and labels the top: "Corrected Form 3115 Filed Under
If a bankruptcy petition was filed under
chapter 7, there are additional exceptions to the discharge of tax-related matters.
Since the Privacy Act requires the release only of records filed under
the inquirer's name, NSF's grant application files were exempt from the act, the report stated.
To the credit of the IRS National Office, the IRS is expected to publish a notice clarifying that a taxpayer that has a Form 3115, Application for Change in Accounting Method, for a favorable method change pending on March 14, 2002, which was filed under
Additionally, Forms W-2 and W-3 are filed under
the normal reporting procedures.
If the Service generates a penalty notice based on a late Form 5500 that was subsequently submitted to the DOL under the DFVC Program, respond to that notice explaining the reason for the late filing and that the sponsor has filed under
the DFVC program.
For this reason, many trustees may continue (arguably with the Service's blessing) to file one income tax return for a bankrupt estate of a husband and wife who have filed under
a joint petition.