Past Due Return

[gman]

Taxpayer brought in a letter from IRS saying no tax return received for year 2000.
Taxpayer said they filed tax return. Taxpayer has since moved and cannot find
copy of return. Old tax preparer no longer in business- has no copies.
All taxpayer has is a 1099 for about $50,000.00

Any suggestions?

[taxmandan]

2000 return

Check with the state revenue department for a copy of the return filed with them, would be my first move. If the state doesn't show any return filed, it is likely the client is mistaken about the fed return being filed. I would get an IRS transcript if he doesn't have one already. If you need to prepare a return for that year, get the 1999 & 2001 returns for reference.

Daniel