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Official form guide
Form 907: Agreement to Extend the Time to Bring Suit
IRS Form 907 is an agreement to extend the time to bring suit. It is used by taxpayers to voluntarily extend the statutory period for filing a lawsuit against the IRS for actions such as wrongful levy or failure to release a lien. The form allows the IRS more time to resolve the claim without losing the taxpayer's right to sue.
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IRS Form 907 - Agreement to Extend the Time to Bring Suit
IRS Form 907 is an agreement to extend the time to bring suit. It is used by taxpayers to voluntarily extend the statutory period for filing a lawsuit against the IRS for actions such as wrongful levy or failure to release a lien. The form allows the IRS more time to resolve the claim without losing the taxpayer's right to sue.
Risk Radar
Scan points- 1Signing without first verifying the extension period in Part II.
- 2Leaving the description of the IRS action in Part I blank.
- 3Entering an extension period that is too short to cover IRS review.
- 4Failing to have an authorized IRS officer sign Part III.
- 5Using an outdated version of Form 907 not current with the tax code.
Plain English
Form 907 is a form you sign to give the IRS more time to fix a problem before you can sue them. It keeps your right to sue alive while the IRS works on your case. Without this form, the deadline to sue might pass before the IRS finishes its review.
Submission Date
- Filing date: 2026-03-26 13:10:40
- 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 voluntarily agree to extend the statutory period for filing a lawsuit against the IRS for actions such as wrongful levy or failure to release a lien.
- Do not use it when you have no pending claim against the IRS or when the statute of limitations is not an issue.
Form selector
Use this form or another form?
Situation
Why it matters
✓ Check before you continue
You need more time to file a lawsuit against the IRS for a refund or collection action
This form extends the statute of limitations for suit, preserving your right to litigate while the IRS considers the claim
✓ Not stated in the official source — verify on the agency site
You are disputing a wrongful levy or lien release denial
Using this form to extend time prevents premature expiration of your lawsuit window
✓ Not stated in the official source — verify on the agency site
You are filing a tax refund lawsuit but need IRS to process the claim first
The extension avoids dismissal for untimeliness while the IRS reviews
✓ Not stated in the official source — verify on the agency site
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Field or section
Document or info needed · Usually found in
Taxpayer name and address
Full legal name and current mailing address · Tax return or IRS correspondence
Taxpayer identification number
Social Security Number or Employer Identification Number · Tax return or IRS notice
Description of action to be extended
Specific refund claim or lawsuit basis · IRS denial letter or claim documentation
Signature and date
Original signature of taxpayer or authorized representative · Form itself
Revocation timeline
60-day notice to IRS and consenting official before revocation · Form instructions
Before you submit
- 1Confirm the form is the current IRS edition.
- 2Fill in your name and address exactly as on your last tax return.
- 3Enter the correct tax period or year involved in the dispute.
- 4Describe the type of action you are extending (e.g., wrongful levy).
- 5Enter the date the statutory period would normally expire.
- 6Sign and date the form in ink.
- 7Make a copy of the completed form for your records.
- 8Mail the form to the IRS address specified for this purpose (verify on IRS site).
How to file this form
- 1Download the current version of IRS Form 907 from the IRS website.
- 2Complete all fields with accurate taxpayer and claim information.
- 3Review the form for completeness and accuracy.
- 4Sign and date the form.
- 5Make a copy for your records.
- 6Mail the form to the correct IRS office (verify address on IRS site).
- 7Retain proof of mailing, such as certified mail receipt.
Known limitations
- 1This form only extends the time to sue, not the underlying claim process.
- 2It does not apply to all types of IRS actions—only those where a suit extension is needed.
- 3The extension is voluntary, and the IRS may not accept it if incomplete.
- 4It cannot be used for refund suits unless related to levy or lien.
- 5The form does not automatically stop collection actions.
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 official source does not provide a revision date or details for IRS Form 907. Verify the current edition on the IRS website.
What changed or needs a fresh check
- Edition date — Not stated in the official source — verify on the agency site.
- Fee — Not stated in the official source — verify on the agency site.
- Mailing address — Not stated in the official source — verify on the agency site.
- Signature — Sign and date the form as a taxpayer.
- IRS office — Not stated in the official source — verify on the agency site.
- Publication date — Not stated in the official source — verify on the agency site.
Quick Facts
Downloads
After you file
- 1Keep a copy of the signed form with proof of mailing.
- 2Note the new suit deadline in your calendar.
- 3Wait for IRS acknowledgment (if any) of receipt.
- 4Monitor correspondence from the IRS regarding the underlying claim.
- 5If you need to cancel or modify the extension, contact the IRS directly.
- 6Retain records until the statutory period expires or the case is resolved.
- 7If lost, refile with a replacement copy.
Sources
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Confusion
Why it happens
→ Safe check
Does signing Form 907 waive my right to sue?
The word 'extend' can be misinterpreted as giving up rights
→ The form only extends the deadline; it does not waive any substantive rights
Can I revoke the extension at any time?
Filers may believe revocation is immediate
→ Revocation requires 60-day written notice to the IRS
Do I need to use this form if I already filed a lawsuit?
Overlap between administrative and judicial timelines
→ The form applies only before the original suit deadline expires
Is a spouse required to sign if we filed jointly?
Joint filers might assume one signature suffices
→ Both spouses may need to sign if the extension affects joint liabilities
What if I miss the deadline to file Form 907?
Confusion between the form's deadline and the underlying suit deadline
→ The extension must be filed before the original statute of limitations expires
Can I use this form for any tax matter?
Broad form name may suggest general use
→ Form 907 is limited to extending suit time for specific IRS actions like levy or lien
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 911 — Request for taxpayer advocate assistance.
Questions about IRS Form 907
What is IRS Form 907 used for?
Form 907 is a form you sign to give the IRS more time to fix a problem before you can sue them. It keeps your right to sue alive while the IRS works on your case. Without this form, the deadline to sue might pass before the IRS finishes its review.
Who must file IRS Form 907?
Taxpayers who wish to extend the time to bring suit against the IRS for certain actions, such as wrongful levy or failure to release a lien, must file Form 907. This includes individuals, businesses, and other entities involved in tax disputes where the IRS has taken or failed to take specific actions.
What information does IRS Form 907 require?
Form 907 collects identifying information about the taxpayer and the IRS office, details of the action giving rise to the potential suit, and the agreed-upon extension period. It also requires signatures from the taxpayer and an IRS official to make the agreement binding.
How do I complete IRS Form 907?
Enter the taxpayer's name, address, and identifying information. Describe the action or failure to act that leads to the potential suit. Specify the extended deadline for bringing suit. Sign and date the form, and have an IRS officer sign to formalize the agreement.
Confusion — what should I check?
Why it happens Safe check Medium
Does signing Form 907 waive my right to sue?
The word 'extend' can be misinterpreted as giving up rights The form only extends the deadline; it does not waive any substantive rights Confirm the agreement explicitly states extension, not waiver
Can I revoke the extension at any time?
Filers may believe revocation is immediate Revocation requires 60-day written notice to the IRS Not stated in the official source — verify on the agency site
Do I need to use this form if I already filed a lawsuit?
Overlap between administrative and judicial timelines The form applies only before the original suit deadline expires Not stated in the official source — verify on the agency site
Source transparency
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