If you are a U.S. citizen or resident, you can request assistance
from the U.S. competent authority if you think that the actions of the
United States, a treaty country, or both, cause or will cause a tax
situation not intended by the treaty between the two countries. You
should read any specific treaty articles, including the mutual
agreement procedure article, that apply in your situation.
If your request provides a basis for competent authority
assistance, the U.S. competent authority will consult with the treaty
country competent authority on how to resolve the situation.
The U.S. competent authority cannot consider requests involving
countries with which the United States does not have an applicable tax
It is important that you make your request for competent authority
consideration as soon as either of the following occurs.
- You are denied treaty benefits.
- Actions taken by both the United States and the foreign
country result in double taxation or will result in taxation not
intended by the treaty.
In addition to making a request for assistance, you should take
steps so that any agreement reached by the competent authorities is
not barred by administrative, legal, or procedural barriers. Some of
the steps you should consider taking include the following.
- Filing a protective claim for credit or refund of U.S.
- Delaying the expiration of any period of limitations on the
making of a refund or other tax adjustment.
- Avoiding the lapse or termination of your right to appeal
any tax determination.
- Complying with all applicable procedures for invoking
competent authority consideration.
- Contesting any adjustment or seeking an appropriate
correlative adjustment with respect to the U.S. or treaty country
Taxpayers can consult with the U.S. competent authority to
determine whether they need to take protective steps and when any
required steps need to be taken.
Your request for competent authority consideration should be
Internal Revenue Service
950 L'Enfant Plaza South, SW
Washington, DC 20024.
The request should contain all essential items of information,
including the following items.
- The facts from which the issue arises.
- The amounts of income and tax involved.
- A description of the issue and identification of the
relevant treaty provisions.
- The respective positions taken by you and the foreign
- Copies of any protests, briefs, or other pertinent
Additional details on the procedures for requesting competent
authority assistance are included in Revenue Procedure 96-13,
which is in Cumulative Bulletin 1996-1.
More information on treaties and problems.
contains an explanation of treaty provisions that
apply to amounts received by teachers, students, workers, and
government employees and pensioners who are alien nonresidents or
residents of the United States. Since treaty provisions generally are
reciprocal, you can usually substitute "United States" for the
name of the treaty country whenever it appears, and vice versa when
"U.S." appears in the treaty exemption discussions in Publication 901.
contains an explanation of a number of frequently
used provisions of the United States-Canada income tax treaty.