Form 907 Agreement To Extend Time To Bring Suit
Summary
An unfilled Internal Revenue Service Form 907, Agreement to Extend the Time to Bring Suit, Rev. 1-2026, issued by the Department of the Treasury. The form is an agreement between taxpayers and the Commissioner of Internal Revenue extending the date by which taxpayers may sue to recover taxes on refund or credit claims that were timely filed and disallowed in whole or in part. It requires a statement of the issues in the claims, explains that claims may be reopened on written request before the expiration date, and states that the agreement is not effective until an appropriate IRS official signs it. The instructions cover signatures for joint returns, attorneys or agents, fiduciaries filing Form 56 and corporations, and tell IRS employees which division executive name and title to enter.
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Cited in: Letter 105-C Starts a Clock
Full text
Department of the Treasury - Internal Revenue Service In reply refer to
Form 907
(January 2026) Agreement to Extend the Time to Bring Suit Taxpayer ID number
, taxpayer(s) of
(Name(s))
(Number, street, apt/room/suite number, city, state, ZIP code)
and the Commissioner of Internal Revenue agree that the taxpayer(s) may bring suit to recover the taxes described below, on or before
. Claims for the amounts shown below have been timely filed by the taxpayer(s), and these claims have been
(Expiration date)
disallowed in whole or in part. A notice of disallowance has been mailed to the taxpayer(s) by certified or registered mail, unless the
taxpayer(s) waived the requirement that the notice be issued.
Refund Credit
Date Notice of Disallowance
Period Ended Kind of Tax Amount of Tax
Mailed or Waiver Filed
IMPORTANT:
You must submit with this agreement a statement of the issues involved in the claims for refund or credit of the taxes listed above.
You may request in writing that the claims be reopened and reconsidered at any time before the expiration date shown. You should
state the particular circumstances on which you base the request. Identify the claims in the request by stating the amounts claimed, the
periods involved, and the date and symbols appearing on the letter in which notice of disallowance was given, or the date the waiver
(Form 2297) was filed. Attach a copy of this agreement to your request.
This agreement will not be effective until the appropriate Internal Revenue Service official signs this form on behalf of the Commissioner
of Internal Revenue. You should therefore be prepared to protect your interests by bringing suit, if desired, at any time before this
agreement is signed. If the appropriate Internal Revenue Service official signs this agreement on behalf of the Commissioner of Internal
Revenue, the final decision in any case now in litigation does not bind that official in the disposition, of the issues on the taxes covered
by this agreement.
YOUR SIGNATURE —►
(Date signed)
SPOUSE'S SIGNATURE —►
(Date signed)
REPRESENTATIVE
SIGNATURE
—►
(Date signed)
CORPORATE NAME
—►
CORPORATE OFFICER(S) (Title) (Date signed)
SIGNATURE(S)
—►
(Title) (Date signed)
INTERNAL REVENUE SERVICE SIGNATURE AND TITLE
(Division Executive name - see instructions) (Division Executive title - see instructions)
BY
(Authorized Official Signature and Title - see instructions) (Date signed)
Catalog Number 16963W www.irs.gov Form 907 (Rev. 1-2026)
Instructions for Form 907, Agreement to Extend the Time to Bring Suit
If this agreement is for any year(s) you filed a joint return, both husband and wife must sign the original and copy of this form unless
one, acting under a power of attorney, signs as agent for the other. The signatures must match the names as they appear on this form.
If you are an attorney or agent of the taxpayer(s), you may sign this agreement provided the action is specifically authorized by a power
of attorney. If you didn't previously file the power of attorney, please include it with this form.
If you are acting as a fiduciary (such as executor, administrator, trustee, etc.) and you sign this agreement, also attach a completed
Form 56, Notice Concerning Fiduciary Relationship, if you haven't already filed one.
If the taxpayer is a corporation, sign this agreement with the corporate name followed by the signature and title of the officer(s)
authorized to sign.
Instructions for Internal Revenue Service Employees
Complete the Division Executive's name and title depending upon your division.
If you are in the Small Business /Self-Employed Division, enter the name and title for the appropriate division executive for your
business unit (e.g., Area Director for your area; Director, Compliance Policy; Director, Compliance Services).
If you are in the Wage and Investment Division, enter the name and title for the appropriate division executive for your business unit
(e.g., Area Director for your area; Director, Field Compliance Services).
If you are in the Large and Mid-Size Business Division, enter the name and title of the Director, Field Operations for your industry.
If you are in the Tax Exempt and Government Entities Division, enter the name and title for the appropriate division executive for your
business unit (e.g., Director, Exempt Organizations; Director, Employee Plans; Director, Federal, State and Local Governments;
Director, Indian Tribal Governments; Director, Tax Exempt Bonds).
If you are in Appeals, enter the name and title of the appropriate Director, Appeals Operating Unit.
The signature and title line will be signed and dated by the appropriate authorized official within your division.
Catalog Number 16963W www.irs.gov Form 907 (Rev. 1-2026)
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- Original
- www.irs.gov