"Mike Wellman" <irsfixer[at]aol.com> wrote in message
news:0b81acb2-0961-455b-90dc-a3c2bda7a317[at]v19g2000yqn.googlegroups.com...
- quote -

In general, I agree. However, if the client has already fought the SFR
assessments in the Tax Court, he's had an assessment and therefore, since
he's beyond the 3 year period, he can file his returns but will be limited
to a refund or abatement subject to the last two years paid plus the unpaid
balance.

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removeps-groups[at]yahoo.com wrote:
- quote -

and many with different rules relating to acceptable amendments. One
compatriot found there were real problems amending in New York statement
and failure to timely amend was denied.

ChEAr$,
Harlan Lunsford, EA n LA

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Feb 9, 3:42 pm, "Stuart A. Bronstein" <spamt...[at]lexregia.comwrote:

- quote -

BTW, told by who?

Yes, seems he can amend these old returns. See

<Quote url="http://www4.law.cornell.edu/uscode/26/
usc_sec_26_00006511----000-.html"
TITLE 26 > Subtitle F > CHAPTER 66 > Subchapter B > § 6511

§ 6511. Limitations on credit or refund

(h) Running of periods of limitation suspended while taxpayer is
unable to manage financial affairs due to disability
(1) In general
In the case of an individual, the running of the periods specified in
subsections (a), (b), and (c) shall be suspended during any period of
such individual’s life that such individual is financially disabled.
(2) Financially disabled
(A) In general
For purposes of paragraph (1), an individual is financially disabled
if such individual is unable to manage his financial affairs by reason
of a medically determinable physical or mental impairment of the
individual which can be expected to result in death or which has
lasted or can be expected to last for a continuous period of not less
than 12 months. An individual shall not be considered to have such an
impairment unless proof of the existence thereof is furnished in such
form and manner as the Secretary may require.
(B) Exception where individual has guardian, etc.
An individual shall not be treated as financially disabled during any
period that such individual’s spouse or any other person is authorized
to act on behalf of such individual in financial matters.

</Quote
It would seem this law applies to state tax returns too.

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Yes. A return can be filed to replace the Substitute for Returns. They
can be filed at the regular service center but they will be processed
faster if sent to one of the ASFR units. Call to find out which one to
use for your client.

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

I have a client who has been having health problems for several years,
which led to tax problems. Five years ago the IRS dreamed up and filed
tax returns for him. He claims the tax required is much more than it
should have been. He owes them money and is paying it off as

Can he go back and file the old returns to accurately reflect the tax
due? He was told that he can't do that, but I had never heard the law
worked that way.

Thanks.

Stu

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >