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Official form guide
Form 13750: Election to Participate in Announcement 2005-80 Settlement Initiative
IRS Form 13750 is the Election to Participate in Announcement 2005-80 Settlement Initiative. Taxpayers use it to elect participation and must submit all required information by January 23 2006 to qualify for the settlement.
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IRS Form 13750 - Election to Participate in Announcement 2005-80 Settlement Initiative
IRS Form 13750 is the Election to Participate in Announcement 2005-80 Settlement Initiative. Taxpayers use it to elect participation and must submit all required information by January 23 2006 to qualify for the settlement.
Risk Radar
Scan points- 1Missing the Jan 23 2006 deadline makes you ineligible for the settlement.
- 2Failing to sign and date the form, leaving the election unsigned.
- 3Omitting Schedule A for a checked transaction, resulting in incomplete election.
- 4Not attaching a copy of the power of attorney when one is indicated.
- 5Neglecting to include a copy of any amended return referenced on the form.
Plain English
This form lets a taxpayer who took part in a settlement initiative tell the IRS they want to join the 2005‑80 settlement. It asks for election choices, notices received, and details about the transactions. You must sign and attach any required schedules.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you want to elect participation in the Announcement 2005-80 Settlement Initiative and must submit the election by January 23, 2006.
- Do not use it when you are ineligible to participate in the Announcement 2005-80 settlement initiative.
- Check Form 13750, Schedule A instead when you need to provide detailed transaction information for each elected transaction.
Form selector
Use this form or another form?
Need to attach a written tax opinion from an independent advisor
Provides the required details about the opinion for each issue
✓ Confirm the opinion copy is attached
Providing transaction details for each elected transaction
Captures transaction description, costs, and parties
✓ Verify all required fields on Schedule A are completed
General election without additional schedules
Serves as the primary election document
✓ Ensure the election is signed and dated
Deadline or filing window
The filing window opens when the taxpayer decides to elect participation in the Announcement 2005‑80 settlement. The election must be submitted by January 23 2006. The IRS may grant additional time if it issues a subsequent request for information.
Checklist
What you need before filling it out
10. Statutory Notice of Deficiency
Copy of the notice · Form page 1 checkbox section
12. Power of Attorney
Copy of POA document · Form page 1 section
13. Amended return(s)
Copies of amended returns · Form page 1 section
Written tax opinion (Schedule B)
Copy of the tax opinion · Form page 4 item 1
11. Advisor fee contingency question
Description of fee arrangement · Form page 4 item 11
Before you submit
- 1Verify that the election is completed by January 23, 2006.
- 2Check box answers for items 10, 11, 12, 13 and attach required documents.
- 3Attach a copy of the Statutory Notice of Deficiency if answered Yes.
- 4Attach a copy of the Power of Attorney if answered Yes.
- 5Attach amended return copies for any years indicated.
- 6Include Schedule A for each elected transaction.
- 7Include Schedule B for each written tax opinion.
- 8Sign and date the taxpayer attestation section.
- 9Mail the completed Form 13750 and all attachments to the IRS address shown on the form.
How to file this form
- 1Complete the main Form 13750, answering all required questions.
- 2Prepare and attach Schedule A for each elected transaction.
- 3Prepare and attach Schedule B for each independent tax opinion.
- 4Gather and attach all required documents (notice of deficiency, POA, amended returns, opinion copies).
- 5Sign and date the taxpayer attestation on the form.
- 6Mail the package to the IRS address indicated on the form.
- 7Retain a copy of the entire submission for your records.
Known limitations
- 1The election must be submitted by January 23, 2006; filings after that date are not eligible for the settlement
- 2Taxpayers who are promoters as outlined in Section 2, paragraph 1 of Announcement 2005‑80 are ineligible to participate using Form 13750
- 3Taxpayers who are persons related to a promoter as outlined in Section 2, paragraph 2 of Announcement 2005‑80 are ineligible to participate using Form 13750
- 4Taxpayers who are TEFRA partners or promoters as outlined in Section 2, paragraph 3 of Announcement 2005‑80 are ineligible to participate using Form 13750
- 5If a taxpayer is currently under examination or in Appeals, a copy of the election must also be sent to the IRS examiner or Appeals Officer; failure to do so may affect eligibility
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the October 2005 edition; the source does not reference a newer version.
What changed or needs a fresh check
- Edition date — confirm the form shows October 2005
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the taxpayer signature is present on the attestation section
- Deadline — confirm the election is submitted by January 23, 2006
Quick Facts
Downloads
After you file
- 1Keep the signed Form 13750 and all attached schedules in your records.
- 2Retain copies for at least 7 years after the settlement deadline.
- 3Expect a written acknowledgment from the IRS confirming receipt of the election.
- 4If the IRS requests additional information, submit the requested documents by the new deadline indicated in the request.
- 5To correct an error, file a revised Form 13750 with “Amended” marked at the top and attach a brief explanation.
Court decisions mentioning Form 13750
Real opinions from the CourtListener database. Each one links to its full text, so you can read the source rather than take our word for it.
- Douglas M. Thompson & Lisa Mae Thompson v. Commissioner
United States Tax Court · 2020-08-31 · 155 T.C. No. 5
Docket 6613-13 · Published
Opening of the opinioninstructed petitioners to complete the enclosed Form 13750, Election to Participate in Announcement 2005-80
These cases are listed because they discuss the term, not because they decide your situation. Court decisions bind only their own jurisdiction and turn on their own facts. This is an educational reference, not legal advice — consult a qualified lawyer before acting on anything here.
Source: CourtListener, a project of Free Law Project.
Sources
- SRCForm p.1 — filing deadline is January 23, 2006 (or as otherwise stipulated in subsequent requests).
- SRCForm p.1 — Power of Attorney attachment required if Yes is checked.
- SRCForm p.1 — Amended return attachment required if Yes is checked.
- SRCForm p.2 — copy of election must be sent to IRS examiner or Appeals Officer if under examination or appeals.
- SRCForm p.2 — signature line and date required.
- SRCForm p.1 — separate Schedule A must be submitted for each transaction checked in Section II.
- SRCForm p.2 — separate Schedule B must be submitted for each transaction with a written tax opinion.
- SRCForm p.1 — OMB No. 1545-1970 Form 13750 (October 2005).
- SRCForm p.1 — header reads “Election to Participate in Announcement 2005-80 Settlement Initiative”.
Common confusion points
Do I need to attach a Power of Attorney if I have one?
The form asks for a POA and says to attach a copy if Yes.
→ Check the box and include the POA document.
What if I filed an amended return for a transaction?
The form includes a question about amended returns and requires copies.
→ Attach the amended return copy to the election.
Do I have to send the election to my IRS examiner?
The instructions say to send a copy if under examination or appeals.
→ Mail a copy to the examiner listed on your case.
How many Schedule A attachments do I need?
The form states a separate Schedule A for each elected transaction.
→ Count each checked box and attach one Schedule A per box.
Is there a deadline beyond January 23, 2006?
The form notes “or as otherwise stipulated in subsequent requests”.
→ Watch for any IRS follow‑up letters that may extend the deadline.
Can I use the same Schedule B for multiple transactions?
The form requires a separate Schedule B for each transaction with a written tax opinion.
→ Prepare an individual Schedule B for each such transaction.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 13750 – file a corrected election marked “Amended” and attach an explanation.
Questions about IRS Form 13750
What is IRS Form 13750 used for?
This form lets a taxpayer who took part in a settlement initiative tell the IRS they want to join the 2005‑80 settlement. It asks for election choices, notices received, and details about the transactions. You must sign and attach any required schedules.
Who must file IRS Form 13750?
Taxpayers who elected Settlement Initiative Transactions must file IRS Form 13750.
What information does IRS Form 13750 require?
The form gathers the taxpayer’s election selections, notices of deficiency or TEFRA partnership adjustments, power‑of‑attorney status, amended returns, and transaction details on Schedule A (and Schedule B if a tax opinion was obtained).
When is IRS Form 13750 due?
All required information must be provided by January 23 2006 (or by any later date the Service may specify).
How do I complete IRS Form 13750?
Complete the election check boxes on the main form, attach a separate Schedule A for each elected transaction, and attach Schedule B if a written tax opinion was obtained. Include copies of any power of attorney or amended returns as required. Sign and date the form, then send it with all attachments as directed.
What happens if IRS Form 13750 is filed incorrectly?
Failure to provide the requested information can result in IRS penalties and may lead to criminal prosecution.
Do I need to attach a Power of Attorney if I have one?
The form asks for a POA and says to attach a copy if Yes. Check the box and include the POA document.
What if I filed an amended return for a transaction?
The form includes a question about amended returns and requires copies. Attach the amended return copy to the election.
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