"Bob Sandler" <bob_usenet[at]yahoo.com> wrote:

- quote -

IRS doesn't care which name she uses as long the first four
characters of the last name used match the Social Security
Data Master 1 (DM-1) tape. Since she has married and now
goes by her married name, I recommend she file the 2001 and
2002 returns using that name. She definitely needs to use
her current address on the late-filed returns. Tell her not
to forget to sign them, preferably in blue ink.

If she wishes to ask to have penalties abated, she, or you
as her representative, will need to write a letter that
attempts to establish reasonable cause. It's best to hold
off writing such a letter until after the returns have been
processed. There is no point in asking to have the interest
abated as IRS has no authority to do so.

- quote -

She can send both to the same service center but each return
needs to be enclosed in a separate envelope. Alternatively,
she could hand carry the completed and signed returns in to
her local IRS walk-in office and file them there. If she
brings in her own photocopies, the customer service reps
will date stamp her copies IRS Received "Date." She should
retain these copies with her tax records.

http://www.irs.gov/localcontacts/index.html

- quote -

Filing the returns is the only response needed.

Barney Byrd

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Bob Sandler <bob_usenet[at]yahoo.com> wrote:

- quote -

Answers to your questions:
(1) You are correct.
(2) Andover.
(3) No.

Missy Doyle

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- quote -

Respond to the notices using her name as it appears on her
social security card for the years in question. At the
time, she was single (unless she qualified for another
status), and her name had not yet changed. Use her current
address and file ASAP. . I'd suggest, since it is suggested
in the letter, that she file with the Philadelphia Office.
Using her current address, the Philadelphia Service Center
will update the old files.

"Jack" - John H. Fisher - TaxService[at]aol.com
Philadelphia, Pa - Atlantic City, NJ - West Wildwood, NJ
My Newsgroups & Boards at: http://members.aol.com/TaxService/index.html

Where Ignorance is bliss, 'tis folly to be wise!=

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I am helping someone file federal and NY state returns for
2001 and 2002. I have questions concerning what to do about
changes of both name and address. My specific questions are
below, but first here is the background.

At the end of 2000 she moved from New Jersey to New York and
has been a NY resident since then. She filed for 2000 using
her NJ address. In 2003 she married and changed her name.
She did change her name with Social Security, and filed
joint for 2003 using her married name and new NY address.
She recently received IRS notices for both 2001 and 2002
with her maiden name, at her old NJ address (where a
relative still lives). She has 1099 self-employment income
(in NY) for both years - enough to be required to file - and
that is her only income for those years. The 1099's have her
maiden name and old NY addresses, where she lived before she
got married.

For 2001 she filed, on time, a federal extension Form 4868
with a payment, using her old New Jersey address and her
maiden name (of course). But she never filed a return for
2001. The IRS notice she got for 2001 is LTR112C, and
essentially tells her that they have not received her
return, and that she will lose the credit for the payment
she made if she does not file by the 3-year deadline.

For 2002 she has not done anything yet. The IRS notice she
got for 2002 is CP-515, which essentially tells her that
they have not received her return. All the contingencies it
discusses are not applicable.

The IRS notices for both years came from the Philadelphia
center, and the notice for 2001 explicitly says to send her
return to Philadelphia. That is the center for her old NJ
address, but the center for her current NY address is
Andover, and that is where the joint return for 2003 was
sent.

My questions:

(1) I assume she should put her new name and address on the
returns that she files now for 2001 and 2002. Is that
correct? Should she include any explanation?

(2) Should she send the 2001 and 2002 federal returns to
Philadelphia or to Andover?

(3) It appears that the IRS notices would not normally
require any direct response, other than filing the returns.
Do the changes of name and address make it necessary to
reply to either of the notices?

Bob Sandler

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