TaxSrv wrote:
- quote -

I do disagree with the above, if this a non-filer case
issued to a field office. If handled by (what was formerly)
examination personnel, they may manually review it and
decided its potential on the spot BEFORE the computer gets a
chance to DIF score it. However, that's only for the
"exceptionally fishy" returns; less than 1-in-100. If it
goes through (former) collection personnel or the service
center ("campus" now), then the normal selection criteria
applying.

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Greg wrote:

- quote -

1) For the year before last, did you get the refund (you
said that you owed them only for last year)? If so, that's
your proof that they processed it.

2) For last year, did they cash the check that paid the
tax? Was it WITH the return? If so, that's your proof.

I would NOT "re-file" if you have proof that they processed
your return to any measure as indicated above. My last year
for the IRS, I had a case inventory of 50% suspected
non-filers. [That was now 10 years ago, but I doubt that
has changed.]

If they "force" you to refile, write in RED across the top,
"Replacement filing." By stating that, you are not
conceding that you didn't file earlier, and especially if a
refund were issued (for the earlier year), that won't
"reset" the assessment period of limitations.

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"TaxSrv" <n3_eu[at]comcast.net> wrote:
- quote -

I agree with you about out-of-routine program scheduling &
automated selections of returns, on the other hand the
higher probability, is that I (a Revenue Officer) who often
seeks delinquent returns will refer a Substantially late
return for Exam Review, the Auditor will manually verify
that all IRP income was reported, and adjust the SFR
assessment, or allow the return to post as an original
submission.

I agree that not all Del-Ret's are worth a full audit,
that's why they pay screening TE's weed out the chaff.

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"TaxmanHog" wrote:

- quote -

I can't quite agree. While a math error buried somewhere
will tend to surface when they go through the return to
"recode" it for entry into the current year computer
audit-selection process, the effect on the score it receives
is unpredictable. If computer selected, it's reviewed like
any current return, often with a bias against selection for
smaller, routine items, especially if the tax is in
delinquent account status. They tend to involve ancient
transactions, making for a rather messy audit. For IRS exam
functions, time is money.

Fred F.

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- quote -

Hard to believe that out of 400 million returns yours were
lost in two consecutive years!

- quote -

Funny, Is it possible you {forgot} to send in the returns
{ONTIME}, because you were trying to figure a way to pay the
balance due?

- quote -

If your case is in the SFR processing pipe-line I would
suggest you get them filed and mail them specifically to the
office proposing a Substitute For Return.

- quote -

Possibly, but that risk is no excuse for not remedying the
problem of missing returns.

- quote -

I am not clear on your intended meaning of PREVIOUS, do you
mean regarding 2002?, Since 2001, 2000 are not filed there
is nothing to disallow at the moment, when you DO file the
late returns there is a HIGHER probability the return could
go into full blown AUDIT, or at a minimum a quick line item
& income statement cross check (math Verification).

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- quote -

I think the IRS would take the position that you never filed
so the returns will remain an open issue until you do. I
suspect it would be very difficult for you to prove that the
IRS "lost" your returns unless you have signed delivery
documents that show they actually received the returns.

- quote -

How long to you plan to live?

- quote -

Everybody always has a chance of being audited. If they
"lost the returns" how were they "accepted once"? I'm
confused. What proof do you have that they ever got last
year's return?

- quote -

If you think you are entitled to a refund, don't hold your
breath. If you owe them money, that might be another story.
Having them do your return is never a good thing.

All freely provided advice guarantee correct or double your
money back

Frank S. Duke, Jr. CPA
Cincinnati, OH USA

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The IRS has lost my tax returns for the last 2 years. I owe
them for last year. They want me to re-file the returns. Do
I have a time limit for re-filing? Also, if I re-file do I
have a chance of being audited for last years return that
was already accepted once? Also, If I don't re-file will the
IRS file a return for me that will void all of my previous
deductions? I appreciate any answers you guys can give me.

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