within three years filing of returns issuance of LA FAN notice of informal conferencd (15days to respond) PAN 15 days

served w/in 30 days

audit terminated in 120 days paid w/in 30 days protested w/in 30 days

not paid/protested w/in 30days

claim for refund 2 years after payment GRANTED? yes

{see separate flowchart}

assessment final


admin & judicial remedies (w/in 5yrs)

TCC/govt check

For Execution

Final Decision

levy assessment and collection payment

2012 -10 -05 13:35:46


4 october lecture (1/2)

not suspend collection reinvestigation .60 days to submit docs CIR Decision CIR Inaction 180 days CIR Decision after 180 days GRANTED? no yes GRANTED? no yes Adverse CTA SC 2012 -10 -05 13:35:46 2/2 4 october lecture (2/2) .protest within 30 days reconsideration .suspends collection .

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