I filed a 1040 by April 15th for a client that is a widow with dependent children. The client does not have any taxable income or tax due on the 1040 that was filed. She has itemized deductions that reduced her taxable income resulting in a zero tax .
On September 16, 2019 the IRS assessed an additional tax of $ 2,545 without a letter of explanation or change.
I obtained a transcript of the tax return which shows no taxable income or tax due on the return that was filed timely however on September 16, 2019 the transcript shows the assessment of $ 2,545.
I have written a letter and followed up with a call to the IRS. The IRS stated that a letter of change was sent to the taxpayer explaining the reason for the assessment. The widow never received the letter. So I requested the IRS to sent another letter. That IRS stated that they can not send another letter and have no explanation of why there was assessment on the account.
It clearly looks like a system type error by the IRS.
I am waiting for a response to my letter that was sent several weeks ago.
Does anyone in the group have any suggestions ?