Success Story: Taxpayer requests TAS assistance in challenging IRS audit disallowing EITC claim for her disabled child

February 12, 2020

Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This story is only one of many examples of how TAS helps resolve taxpayer issues. All personal details are removed to protect the privacy of the taxpayer.

TAS advocated for a taxpayer who was audited by the IRS for two consecutive tax years. For numerous years, the taxpayer claimed Head of Household filing status and the Earned Income Tax Credit (EITC) with her dependent adult grandson who meets the definition of “permanent and totally disabled.”  The audits for each year were conducted by two different IRS offices. The first audit was closed without any change, allowing the taxpayer’s fiing status and tax credits claimed on the return as filed.

The second office conducting the latter year audit proposed disallowing the tax credits and deductions relating to the grandson. The IRS asserted that the taxpayer’s documentation did not adequately substantiate the residency and support criteria necessary to claim the child as a dependent and the EITC.

TAS successfully advocated for this taxpayer explaining to the IRS why the provided documentation was adequate. The IRS agreed and sent a corrected notice to taxpayer allowing the EITC and the dependency exemption for the taxpayer’s grandson on the latter year return.

When working with the Taxpayer Advocate Service, each individual or business taxpayer is assigned to an advocate who listens to the problem and helps the taxpayer understand what needs to be done to resolve their tax issue. TAS advocates will do everything they can to help taxpayers and work with them every step of the way. Occasionally we feature stories of taxpayers and advocates who work together to resolve complex tax issues. Read more TAS success stories.
 
Learn more about whether TAS can help you: TAS eligibility