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As applicable herein, in the case of FICA taxes reportable
on Form 941, the return is due on or before the last day of the
first calendar month following the calendar quarter for which the
return is required. See sec. 6071(a); sec. 31.6071(a)-1(a),
Employment Tax Regs.; see also sec. 31.6011(a)-1, Employment Tax
Regs., regarding the requirement for filing such a return.
However, if a return for a calendar quarter is filed before April
15 of the following calendar year, the return shall be deemed to
have been filed on April 15 of the following calendar year. See
sec. 6501(b)(2).
Also relevant to our discussion is section 6501(c)(4), which
provides an exception to the general rule of section 6501(a)
prescribing a 3-year period of limitations. Thus, as relevant
herein, section 6501(c)(4) provides that where, before the
expiration of the period of limitations otherwise applicable to
the assessment of a tax, both the taxpayer and the Commissioner
have consented in writing to its assessment after such time, the
tax may be assessed at any time before the expiration of the
period agreed upon. In addition, the period so agreed upon may
be further extended by subsequent agreements made in writing
before the expiration of the period previously agreed upon. See
sec. 6501(c)(4).
Further relevant to our discussion is section 6503(a)(1).
That section, as applicable to the present action by virtue of
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