Reopening Audit

[erchess]

I have a taxpayer who lost an audit he should not have lost. He lost because he tried to diy and he's got no more idea about taxes than I do about brain surgery. Oddly, the return was professionally prepared. Anyway I thought I had reopened the case on the phone and a transcript of his account and copies of all the correspondence were on the way. I called the PPL today to find out what's going on and I was told that reopening an audit can only be done by snail mail. Does anyone know whether there is a requirement that I reopen an audit by mail?

Another part of the problem is that the original professionally prepared return done with software was MFS and still got EIC. The original preparer told him to file MFS because his wife was getting SSI.

[New York Enrolled Agent]

Has the tax been assessed?

If yes, look at IRM §4.13 - audit reconsideration.

[Kurly]

Reopening Audit

I have a client I am working with now. IRS told me I had to send a letter asking for reconsideration. Which we did. It has now been 6 months of monthly contact with them. Each time they say they have it and it has been assigned to an auditor, yet they refuse to give me a name for contact. Each time I call they put the account on hold for 9 more weeks so no more interest or penalities will accumulate unless we lose. They also put the collection notices on hold. This is also a case where the TaxPayer tried to solve the problem himself. What a mess.

Kurly