According to the 240 day rule, priority status can be granted to a tax claim if the taxes are assessed within 240 days of the petition filing.
This rule often applies to tax debts the IRS assess following review of a taxpayer’s amended return.
Modifying the 240 rule
Modifications to this rule can be made under certain circumstances:
- If the 240th day falls on a holiday or over the weekend, the period is extended to the next business day.
- If an offer of compromise has been under consideration for 96 days or more, the 240 day period is extended.
As you can see, much relies on the date of your tax assessments. If you’re not sure of the exact date they were assessed, complete this IRS form to obtain an Assessment Certificate detailing all taxes owed by you, the amount of each as well as the date they became due.