Irs Form 906 – Fill Out and Use This PDF

Form 906	Department of the Treasury—Internal Revenue Service
(Rev. August 1994)
	Closing Agreement On Final Determination
	Covering Specific Matters

Under section 7121 of the Internal Revenue Code

(Taxpayer's name, address, and identifying number)

and the Commissioner of Internal Revenue make the following closing agreement:

Catalog Number 16961A

Form 906 (Rev. 8-1994)

Instructions

This agreement must be signed and filed in triplicate. (All copies must have original signatures.) The original and copies of the agreement must be identical. The name of the taxpayer must be stated accurately. The agreement may relate to one or more years.

If an attorney or agent signs the agreement for the taxpayer, the power of attorney (or a copy) authorizing that person to sign must be attached to the agreement. If the agreement is made for a year when a joint income tax return was filed by a husband and wife, it should be signed by or for both spouses. One spouse may sign as agent for the other if the document (or a copy) specifically authorizing that spouse to sign is attached to the agreement.

If the fiduciary signs the agreement for a decedent or an estate, an attested copy of the letters testamentary or the court order authorizing the fiduciary to sign, and a certificate of recent date that the authority remains in full force and effect must be attached to the agreement. If a trustee signs, a certified copy of the trust instrument or a certified copy of extracts from that instrument must be attached showing:

(1)the date of the instrument;

(2)that it is or is not of record in any court;

(3)the names of the beneficiaries;

(4)the appointment of the trustee, the authority granted, and other information necessary to show that the authority extends to Federal tax matters; and

(5)that the trust has not been terminated, and that the trustee appointed is still acting. If a fiduciary is a party, Form 56, Notice Concerning Fiduciary Relationship, is ordinarily required.

If the taxpayer is a corporation, the agreement must be dated and signed with the name of the corporation, the signature and title of an authorized officer or officers, or the signature of an authorized attorney or agent. It is not necessary that a copy of an enabling corporate resolution be attached.

Use additional pages if necessary, and identify them as part of this agreement.

Please see Revenue Procedure 68 16, C.B. 1968 1, page 770, for a detailed description of practices and procedures applicable to most closing agreements.

Catalog Number 16961A	Form 906 (Rev. 8-1994)

This agreement is final and conclusive except:

(1)the matter it relates to may be reopened in the event of fraud, malfeasance, or misrepresentation of material fact;

(2)it is subject to the Internal Revenue Code sections that expressly provide that effect be given to their provisions (including any stated exception for Code section 7122) notwithstanding any other law or rule of law; and

(3)if it relates to a tax period ending after the date of this agreement, it is subject to any law, enacted after the agreement date, that applies to that tax period.

By signing, the above parties certify that they have read and agreed to the terms of this document.

Your signature								Date Signed
Spouse's signature (if a joint return was filed)								Date Signed
Taxpayer's representative								Date Signed
Taxpayer (other than individual)
								Date Signed
	By
	Title
Commissioner of Internal Revenue
	By							Date Signed
	Title

Catalog Number 16961A	Form 906 (Rev. 8-1994)

Catalog Number 16961A	Form 906 (Rev. 8-1994)