IRS Form 4810
IRS Form 4810 is the Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).
This form is used to request that the IRS make a "prompt assessment" of the taxes owed by a deceased person.
The IRS has up to three years to audit a person's tax returns, but that timing can be challenging when Settling an Estate; often tax information is needed more quickly to help finalize all required returns, as well as assess the full scope of Debt incurred by the deceased.
By submitting Form 4810 an Executor, Administrator, or members of the Surviving Family can cut this down to 18 months.
If Form 4810 is not filed, the IRS may send notice of taxes owed up to three years later, possibly after the Estate has been settled and all Assets have been distributed to Heirs and Beneficiaries.
The process of managing a deceased person's taxes can be complicated, so it's best to speak with Certified Public Accountant to help navigate the process.