Support Worksheet and National Standards

[BHoffman]

Can we use the National Standards for Food to fill out a support worksheet? I have to submit the worksheet to a state auditor for a client to prove her mother was a dependent.

Thanks and I hope everyone is resting up for the holidays

[ATSMAN]

I use this with my clients when needed

http://apps.irs.gov/app/vita/content/globalmedia/worksheet_for_determining_support_17.pdf

This is not difficult since the total household expenses for each of those categories can be documented. I am assuming you client pays by credit/debit card or checks for most household expenses.

[BHoffman]

The problem is that the auditor announced that she would not accept receipts for Food expenses unless the taxpayer can prove that "her mother actually ate the food".

We do have the actual expenses. We do not have videotaped evidence that Mom ate the food.

So, we prefer not to challenge the auditor with receipts and would rather just give her the National Standards in response to her stated antipathy to receipts.

Wondering if that will work, and thinking ahead to appeals.

Thanks!

[buzzardbreath]

Nonsequitur

Is "mom" still alive?

If so, this is prima facie evidence that she ate something.

Good grief...

[ATSMAN]

Nowhere is the regs does it state that you have to prove your dependent actually eating the food. I say challenge this to put the auditor in her place. Do some research on case law and then formulate your response to the auditor.

[BHoffman]

I think the auditor was just blustering and I'm not worried about challenging the issue, but it was suggested to me by a smart person to try using the National Standards instead and my question is what you other smart folks think about that and if you've ever done it? It would save a whole lot of receipt digging if the Support Worksheet could be filled out with the National Standards.

[BHoffman]

OK - now I REALLY want to use the National Standards because I just found a dead scorpion in client's box o' receipts