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Mail both to KC. It is the current address. https://www.irs.gov/filing/where-to-file-forms-beginning-with-the-number-7 The IRS frequently changes mailing addresses. Mailing it to an old address will only delay processing.

Happy New Year to everyone - and I hope we all have a smooth tax season! Good Luck to all!

Client needs two gift tax returns filed; one for 2017 and one for 2018. Of course we found out about the 2017 requirement when she came to talk about gifts made in late 2018. There were little notes on a sheet of paper about Dec 2017.... sigh. So I've done the returns and those are ready for signature and mailing. However, the 2017 instructions say to mail to Cincinnati OH, and the 2018 instructions (yes, the 709 is ready to print, sign, and send in Drake for 2018) say to mail to Kansas City MO. So whaddo I do? Sent '17 to Cinti and '18 to KC-MO? Or send 'em both to KC-MO (in separate envelopes) if that is now the center handling all 709's? ("When in danger, or in doubt, run in circles, scream, and shout." Assume that's already finished.)

I agree with SaraEA, Don't want to confuse the IRS.

I'd send each to the address for that year--they all end up in the same system anyway. I'm assuming no gift taxes are due (are they ever?) With the IRS employees on furlough, I've read that paper returns aren't being processed so no worry about being late on that count either. I did hear that if the shutdown isn't resolved very soon, they may re-categorize most employees as "essential" so they can get them back to work and into training.

Now that I think about this, I would not touch it. If that offer goes into default, and you agree to prepare the 2017 return late....man, I don't know if they can get to your E&O, probably not...but I would not chance it. Let the guy who took on the engagement for 2017 have his E&O hanging in the wind. He knew or should have known that they needed to complete the returns to keep the offer in effect. That is negligence on his part. You have a clean break from the client. Don't muddy the waters by getting back into it. I change my stance and I would definitely do the Jack mantra "Run Forrest Run!". Tom Modesto, CA

@Terry DOne of the requirements of the offer is that all tax returns must be filed for the next 5 years or the acceptance can be withdrawn. I assume you have POA for these clients. You better get with the Service quickly to stave off a default. They may have messed this up big time. Tom Modesto, CA

Thanks for all the replies. All of them are very good suggestions. Just to clean things up a bit, the parting of this client was not unfriendly. I completed and filed the OIC and it was accepted. When they wanted me to start the State OIC, they found someone cheaper to prepare the State offer. I thought I was dirt cheap anyway but guess not. Apparently they retained the same person to file their taxes for TY 2017 and that's where it goes south for them. Yes, they are unorganized which is the major issue with me. I agree dealing with the IRS for the late return filing may not be a major issue but it will cost them. I don't know if they got any correspondence from the IRS regarding the lateness of the return yet. So, I guess we'll see. I will help them with the 2017 return completion. They always paid when their returns were finalized.

Shoot - if they'd just audit all the self-prepared HOH filers in Crossville, TN, we could expand that "Effects of Leaf Blowers on Lizards Study" to include wooly worms.

^ This! Fwiw, I almost never take a client back that has left when the relationship has soured. If they left me over fees that they thought were too high when that was caused by something like lousy records, inefficiencies or disorganization, procrastination, and if I feel the charge is reasonable and know that I'm usually below the going rate around here, then it's pretty clear that the client doesn't respect me, appreciate my efforts, or the product or services I've provided. The client's extreme need or pressure from the IRS usually doesn't cure their bad habits or the sour attitude; they only need you as long as you can "save" them, then you're back to the reason they left you in the first place. Unless the fee is so lucrative to put up with those headaches and take on the added risk, why take them back?

Some great points have been made on both sides. As I see it, it comes down to your second sentence: "This client has issues anyway." What would make it worth, to YOU, to deal with those issues again? How much is it worth, to YOU, NOT to be dealing with those issues? Simple return, grovelling before the IRS on the OIC, OK... it can all be done. How much would you have to charge him, up front and in cash, to deal? Feel free to say $10,000 if you were that glad to see the back side of him walk away. $500? $750? More? Less? If he'll pay that, up front, in cash, happily - or at least without verbal grumbling anywhere you can hear him, take him back. But he gets ONE chance to accept, and ONE opportunity to pay in full up front - or out he goes. If he doesn't kiss your boots (metaphorically) and happily hand over full cash right away, then he'll be nothing but trouble from the minute the cash hits your hand. Should you take him back, what you want is a happy compliant client who does what you tell him to do and who never fusses about your fee. You do not want the client equivalent of chronic lower back pain!

You are so goofy. I am sure there is something you should be doing. Tom Modesto, CA

Well, the cow is already out of the barn, right? 2017 was not timely filed. That would bother me some. More issues. Depending on how much I enjoy the client, I'd either: 1) Decline their kind offer to return (eye roll) as there are plenty of tax pros sitting around wanting something to do, and I charge too much. /s or 2) Accept their kind offer to return because I like money as much as the next girl, and really, I'm goofing off quite a bit right now. Seriously, this decision would be strictly based upon how this client treats me and respects my time. That's where I am. If he is contrite and apologetic, I'm forgiving and helpful. If he is unpleasant, uncooperative, wants free handholding, blames me for anything, and I do mean anything, etc., I'm really too busy goofing off for that. As John says I'd just as soon have the time off.

Lots of things to consider, but only you know the nuances of this situation. You were comfortable with them leaving, so what has changed other than THEIR wants, needs, circumstances, desperation, etc? Your last sentence of the first paragraph may be the key to your decision.