IRS filed returns

[New York Enrolled Agent]

Have a client that the IRS filed returns in his behalf.

Of course worse case.. MFS. He Can file MFJ and add 2 kids.

Tax years are 2009, 2008,2011.

All have open balances. All where filed by IRS in April 2014.


Can I amend these return to MFJ & add the kids to reduce the tax liability he owes? I know he they will not issue refunds for these years...

There is no return to amend. You are going to file an original return for the taxpayer.

An original return after the IRS files a SFR is part of the audit reconsideration process. I would look at IRM §4.13 and use the AR address that is posted there. You say there is a liability that remains unpaid. File the return and almost with 100% certainty the IRS will accept what is filed.

[spanel]

Have a client that the IRS filed returns in his behalf.

Of course worse case.. MFS. He Can file MFJ and add 2 kids.

Tax years are 2009, 2008,2011.

All have open balances. All where filed by IRS in April 2014.


Can I amend these return to MFJ & add the kids to reduce the tax liability he owes? I know he they will not issue refunds for these years...


Thanks!

Chris