During the examination of Jeff’s 2013 individual tax return, but before the issuance of the Revenue Agent Report, the agent informed you that she is being transferred to another office on the other side of the country and the audit will be transferred to another local agent. The audit went well and you did a great job. All issues raised by the agent were resolved to your satisfaction except for Jeff’s business meals and entertainment which the agent has not completed.

Due to the move, she wants to extend the statute of limitations to give the new agent more time to complete that one open area.  

Ignoring holidays, on what date does the statute of limitations expire for Peter’s timely filed 2013 return?

The agent wishes to extend the statute of limitations. In order to do that, what is specifically required to be done?

What would you recommend to Peter with regard to extending the statute and why?