Where to Mail

[erchess]

A client in NC finally got around to filing the earliest of his past due returns when he got a notice of intent to levy. I am wondering if the return should go to the normal address for his state and that return type or to the address the notice is from or perhaps both.

[smithtax]

Always mail originals to normal filing address

But, having said that, alot of questions here.

Are SFRs involved? What type of levy notice (668-A, 8519, CP504, Ltr 1058)? How long before TP can file ALL past due returns? Has TP been contacted by an RO? Can TP pay off all past due amounts (once all returns have been filed) or is an IA or OIC being considered?

[geekgirldany]

Do you have a POA? You might want to call and double check. I know when I called ACS about a client they wanted the returns sent to them.

[erchess]

Answers

The year we are working on now is in response to a return prepared by the IRS. (Is that what you mean by SFR?)

If I know this client it will take IRS letters to get the other returns filed.

It is a CP 90.

I don't know what RO is.

Taxpayer will immediately pay amount shown as due on return which is less than half of what the IRS was asking for.

[smithtax]

Always preserve TP's appeal rights

Yes. SFR is Substitute for Return. The IRS is authorized to prepare a substitute return pursuant to §6020(b). It is not an original and TP is allowed to replace the SFR with an originally filed return. Depending upon the type of return, the replacement returns are normally filed with the following campuses:

W&I (wage & income):

Fresno Campus
ASFR Unit Stop 81304
PO Box 24015
Fresno, CA 93779

SB/SE (small business/self-employed):

Brookhaven Campus
ASFR Unit Stop 654
PO Box 9013
Holtsville, NY 11742-9013

Sorry. I'm accustomed to using acronyms. RO is Revenue Officer.

CP90 is issued by ACS and their only concern is collecting the amount due. You could call and get a temporary collection hold, but I wouldn't trust them. And since there are other past due returns that need to be filed, I would immediately file a CDP (Collection Due Process - Form 12153). That will preserve TP's appeal rights and automatically prevent any adverse collection activity. File the CDP with the office (address) that issued the CP90; they will forward to appeals. Depending upon appeals case load, you should have at least 30-45 days before initial contact; if you're lucky, you might get 60-90 days.

In the meantime, file all remaining past due returns so you will be ready to resolve underlying tax liabilities with appeals once they call. If the returns have been mailed but not processed by the time appeals calls, they can see an indication code on the account that will confirm that the returns have been received by submission, although not yet processed and posted. If not yet posted, appeals will ask you to fax copies of the first 2 pages to ascertain the tax owed.

Make sure you get your fee up front. Once the problem is resolved, TP often isn't terribly excited to pay you as quickly.

Good luck!

[erchess]

TY for all replies

I directed taxpayer to mail original return to normal address and a signed copy clearly labeled as such to the address on the notice. I will also file for a hearing as advised. This is a client who has in the past paid as soon as invoiced but he has not filed a timely return in at least fifteen years. When he first came to me he had waited until monies were taken from his bank account but since then he lets me know when he gets a notice and then gets that return together. I am not going to fire him because he pays well and wrote a moving testimonial that I use in advertising.

Back when he first came to me the IRS was unbelievably good to him. The returns finally filed all had refunds but most were after the deadline to claim them. The officer told me to file those returns with request for refunds to be applied to the next year's tax and it honored those requests. At the end of the day the monies taken from his account were returned in one check and the sum of the refunds shown on the delinquent returns was returned in another check. I am not surprised that he likes me lol.

[taxea]

A client in NC finally got around to filing the earliest of his past due returns when he got a notice of intent to levy. I am wondering if the return should go to the normal address for his state and that return type or to the address the notice is from or perhaps both.

My understanding is that the letter will usually have an address to send correspondence to. I have been told in the past to send it directly to them. I would call them to verify...however, if client has already filed the one he got the letter on then send them a signed copy and mark it "copy of original filed (and the date it was filed).