For those non tax pros who read the board, here's a cautionary tale.
An unenrolled preparer's daughter's boyfriend claimed Head of Household status (HOH) with child (not his girlfriend's but one from previous marriage up in Massachussets) for 2006. Yes, he was/is custodial parent and has physical custody. He got a letter from IRS dated May 21st wanting proof. as to HOH status and eligibility for the EArned Income Credit (EIC), viz. school records, proof of residency, etc. These were submitted, to Holtsville, however not certified mail. After all, HE had prepared his own return, and not signed by my friend the unenrolled preparer. I think however that she had helped him gather the documents.
Time goes by, the 90 day letter dated August 21 arrives and nothing is done; after all, proof had been sent and perhaps, just MAYBE, not acted upon in time, but it would be considered.
No word from IRS; no other contact by him. The preparer contacted me this past Tuesday and needs help in filling out the tax court petition, since it was November 20th, and the "three months" was almost up.
Sad news: "three months is NOT 90 days."
Moral of the story.
- A taxpayer is best served by having competent (EA or CPA) local help in representation before the IRS.
- But if doing it himself, should follow up repeatedly on the phone with IRS, which lists contact number on the initial letter. In this case when the documents were compiled and ready to be sent, he (or his representative) should have called the IRS contact to alert them to the fact that documents were en route and to make sure they would be addressed to the proper party.
ChEAr$, Harlan Lunsford, EA n LA