Form 4810

[Gretel]

Last year we filed form 4810 for the final 1040 and form 1041. First a letter was received that the IRS needs to see proof for authority of the fiduciary for form 1041. No forms were returned, can I assume they just need to get the proof?
Secondly, my client received a letter for return of documents with no explanation. Form 4810 with Form 1040 highlighted and date stamps plus form 1040 was included. Does this mean they accepted form 4810 for form 1040?

[Uncle Sam]

Was Form 56 ever filed?

[Gretel]

This is a good question that I will know the answer to Monday afternoon when I am in my office. What are the implications if it wasn't filed?

[Rapid Robert]

From the form instructions:

"Specifically, you must verify your authority to act for the taxpayers (for example, letters testamentary or letters of administration) and provide copies of the authorizing document."

I would assume that if you didn't follow these instructions, the form would be considered incomplete/invalid as submitted.

"a letter for return of documents with no explanation"

What does that mean? Do you mean a cover letter along with returned documents? Or were they asking for the taxpayer to return some documents to the IRS?

[Gretel]

From the form instructions:

"Specifically, you must verify your authority to act for the taxpayers (for example, letters testamentary or letters of administration) and provide copies of the authorizing document."

I would assume that if you didn't follow these instructions, the form would be considered incomplete/invalid as submitted.

"a letter for return of documents with no explanation"

What does that mean? Do you mean a cover letter along with returned documents? Or were they asking for the taxpayer to return some documents to the IRS?

Cover letter with a box marked "return of documents", nothing else, not even really a cover letter.

[Rapid Robert]

"Does this mean they accepted form 4810 for form 1040?"

The fact that they mailed back the documents that were sent, and did not in fact promptly assess the tax, makes me think they were actually just dis-engaging due to incomplete submission, but I have no direct experience with this.

You have not provided any dates for the original submission, the receipt of the first letter, and the receipt of the second letter. Those might help with speculating on what the current situation is.

[Gretel]

"Does this mean they accepted form 4810 for form 1040?"

The fact that they mailed back the documents that were sent, and did not in fact promptly assess the tax, makes me think they were actually just dis-engaging due to incomplete submission, but I have no direct experience with this.

You have not provided any dates for the original submission, the receipt of the first letter, and the receipt of the second letter. Those might help with speculating on what the current situation is.

The tax returns were filed in March 2021, form 4810 was filed about a ago. The first letter was received about 10 days ago and addressed only the 1041 and proof of authority. The second letter send form 4810 back with the 1040 highlighted and attached. There was no tax due.