Sample letters to the IRS

[Pacun]

Does anyone have sample letters to the IRS for different situations? Maybe one with code numbers and explainations.

I am trying to file a return for a father whose wife left less than a month ago. They have 5 children and the mother made about 8K and father makes much more. Wife told husband that the children were going to be claimed by her and her family. The children were claimed and my efile was rejected.

This is the letter I am drafting to the IRS and I will have to paper file. I am not sure who should sign the letter, myself or the taxpayer.

INTERNAL REVENUE SERVICE

Dear Sir or Madam:

I tried to efile my 2010 return but it was rejected because my dependents were claimed on someone else’s return. These are the facts regarding my return:

1.- I am filing 2010 as married filing separate due to the fact that my wife left in January 2011.

2.- My wife, my children and I lived in the same apartment at the address above in 2010; except for the month of October when she left and came back in November.

3.- My wife and I renewed our rental lease in August 2010 and my children were attending school/day care in Washington, DC where we resided in 2010.

4.- I supported my children in 2010 and lived with me.

5.- Besides my wife and I, no one else lived with my children and no one else supported them in 2010.

6.- I am claiming 4 children and allowing my wife to claim our youngest, who was born in 2009.

7.- Since my wife and I are legally married and lived in the same household during the last 6 months in 2010, I am filing as married filing separate since none of us qualify as head of household.

8.- Please allow me to claim my children since I would win the tie breaker because I have the highest income of the two parents.

9.- Please issue my refund at your earliest convenience.

[ILLMAS]

Hola Pacun, have you considered calling the Tax Practitioner Hotline first? You can explain to them what is going on, open a case for the tax payer, they might want proof to support his claim which I don't think would be a problem. A letter from the principal, teacher or friends supporting his claim would help.

Marco

[joanmcq]

Just paper file the return. Both of the claimants will get letters asking to prove they are entitled to the exemptions, and at that time you will address the issue. Make sure you inform the client as to the paperwork, etc. necessary to prove the kids were living with him/supported by him. the tiebreaker rules will come into play, and he will win.

[Jack from Ohio]

Just paper file the return. Both of the claimants will get letters asking to prove they are entitled to the exemptions, and at that time you will address the issue. Make sure you inform the client as to the paperwork, etc. necessary to prove the kids were living with him/supported by him. the tiebreaker rules will come into play, and he will win.

Agree with Joan. If you go outside the normal pathways, the issue gets real messy. Your client will receive their refund, then in about 6 months, the IRS will send a letter to both parties. When the letter is received, send documentation (which the letter will ask for) and the IRS will decide. Leave any divorce decree or court order out of the mix. Send documentation of her right to claim the children based on the tests given by the IRS.

I've played this game dozens of times in the past few years.

[Randall]

I never sign the letter. I compose the letter FROM the client TO the IRS. Client signs.