The Atlanta field office of the Internal Revenue Service con…
The Atlanta field office of the Internal Revenue Service conducted an office examination of Shoumik Akar’s 2021 federal income tax return. Akar, a Marietta, GA native, mailed his Form 1040 using the U.S. Postal Service’s Certified Mail service on April 14, 2022. Akar’s return was not, however, received by the IRS until April 17, 2022. On January 9, 2023, the Atlanta field office began their examination of Akar’s return. The examination was lengthy on account of a multitude of document requests, which slowed the examination by approximately 6 months. Akar eventually requested an Appeals Conference during the examination, but was unable to come to a resolution concluding the Audit. On December 31, 2023, the IRS concluded its audit and mailed a Notice of Deficiency to Akar’s last known address. Akar was in the United States when the notice of deficiency was issued to him, but he failed to file a petition. When does the ASED expire? (Note: when inserting your answer, ensure that it is in the following format: “01/01/2020” otherwise it will automatically be marked incorrect.