13750

Election to Participate in Announcement 2005-80 Settlement Initiative

Agency
IRS
Revision
October 2005
Fillable fields
180
Pages
4
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 13750

Form 13750: Election to Participate in Announcement 2005-80 Settlement Initiative

Form 13750 is the Election to Participate in Announcement 2005-80 Settlement Initiative, dated October 2005. A taxpayer used it to elect into the settlement initiative described in Announcement 2005-80, as contained in Internal Revenue Bulletin 2005-46 dated November 14, 2005. The note at the top of the form gives January 23, 2006 as the date for providing all the information required under the election to be eligible for the settlement, or as otherwise stipulated in later IRS requests for more information.

The four-page form has Section I for taxpayer data, Section II for the transactions elected, Section III for an ineligible taxpayer's special request for inclusion and Section IV for penalties, followed by the taxpayer attestation and short instructions. Schedule A gives details of each elected transaction. Schedule B gives details of tax advice when a written tax opinion was obtained.

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What's on Form 13750

Section I: Taxpayer Data

Items 1 to 13: name, identification number, address, telephone and fax, examination or Appeals status, TEFRA partnership questions, notices received, power of attorney and amended returns.

Section II: transactions elected

Checkboxes for the listed notices, revenue rulings and other transactions, each with its penalty printed, such as Notice 2002-21 (20% penalty) and Notice 2003-77 (5% penalty).

Section III: special request for inclusion

Boxes for the three ineligibility reasons and space for the reasons the taxpayer gives for asking to be included despite that ineligibility.

Section IV: Penalties and attestation

Two boxes on a possible 0% penalty under IRC § 6662, a disclosure under Announcement 2002-2 or a written tax opinion by an independent tax advisor, then signatures under penalties of perjury.

Schedule A

Details of each elected transaction: a description, any Tax Shelter Registration or Material Advisor number, tax years and amounts, transaction costs, other parties, and litigation and bankruptcy questions.

Schedule B

Details of tax advice: whether and when a written tax opinion was received, how the transaction was implemented, any appraisal, and the advisor relationship and fees.

How to fill out Form 13750

  1. 1

    Section I

    Enter the taxpayer name or names, identification number, address, telephone and fax numbers, and answer items 6 through 13. Item 6 says a No answer means providing copies of all relevant tax returns with the election.

  2. 2

    Attachments for items 12 and 13

    Item 12 says to attach a copy of the Power of Attorney if there is one. Item 13 says to attach copies of any amended returns for the years in which the transaction took place.

  3. 3

    Section II and Schedule A

    Check each transaction elected. The form says to complete a separate Schedule A for each box checked and attach it to the election.

  4. 4

    Section III

    Used only by a taxpayer who checks one of the ineligibility boxes. The space below asks for the reasons for requesting that the IRS permit settlement anyway.

  5. 5

    Section IV and Schedule B

    Check box 1 or 2 if either applies. Box 2 calls for a separate Schedule B for each issue the written tax opinion covers. Schedule B item 1 says leaving out a copy of a written opinion that was received disqualifies the taxpayer from relief under that section.

  6. 6

    Sign

    Sign and date the Taxpayer Attestation, which is made under penalties of perjury. There are two taxpayer signature lines.

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Where it was sent and what the form says

Mailing address

The instructions give INTERNAL REVENUE SERVICE, Attn: Announcement 2005-80, MS1505, 24000 Avila Road, Laguna Niguel, CA 92677.

Copy to the examiner

If the taxpayer or a TEFRA partnership they are a partner in is under examination or in Appeals, the instructions ask that a copy of the election go to the IRS examiner or Appeals Officer.

Date on the form

The note at the top gives January 23, 2006, or as otherwise stipulated in later IRS requests for more information.

Time estimate

The Paperwork Reduction Act Notice gives an estimated average time of 300 minutes. The OMB number is 1545-1970.

Related forms

Who completes Form 13750?

  • Taxpayers electing the settlement

    Section I opens with the taxpayer's statement electing to participate in the settlement initiative as described in Announcement 2005-80.

  • Spouses on a joint return

    Line 1 says to include the name of the spouse if a joint return, and the Taxpayer Attestation has two signature lines.

  • Partners in a TEFRA partnership

    Item 7 asks whether the taxpayer or spouse is or was a partner in a TEFRA partnership that was a party to the arrangements in Section II. A Yes answer points to items 9a and 9b and Section III.

  • Taxpayers listed as ineligible

    Section III is for a promoter, a person related to a promoter, or a TEFRA partner or promoter as outlined in Section 2 of the Announcement who asks the IRS to permit settlement anyway.

  • IRS examiners and Appeals Officers

    The instructions say that if the taxpayer, or a TEFRA partnership the taxpayer is a partner in, is under examination or in Appeals, a copy of the election goes to the IRS examiner or Appeals Officer.

The form is completed and signed by the taxpayer electing into the settlement initiative. Line 2 takes either an EIN or an SSN.

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Questions about Form 13750

What is Form 13750?

It is the election to participate in the Announcement 2005-80 settlement initiative, as contained in Internal Revenue Bulletin 2005-46 dated November 14, 2005.

What date does the form print?

The note at the top gives January 23, 2006 for providing all the information required under the election, or as otherwise stipulated in later IRS requests.

How many Schedules A are needed?

The form says a separate Schedule A for each transaction checked in Section II.

When is Schedule B used?

When a written tax opinion was obtained and box 2 in Section IV is checked. The form asks for a separate Schedule B for each issue to which the opinion applies.

Where was Form 13750 sent?

The instructions give INTERNAL REVENUE SERVICE, Attn: Announcement 2005-80, MS1505, 24000 Avila Road, Laguna Niguel, CA 92677.

Who signs Form 13750?

The taxpayer signs the Taxpayer Attestation under penalties of perjury. There is a second taxpayer signature line, and line 1 includes the spouse's name on a joint return.