1040X Notice!

My client submitted a 1040X for 2016 to include his wife college expenses. The IRS responded saying there are no records of a 1098 form in our system. The client informed me that, at the time, his wife did not have a SSN and he paid the expenses in cash and misplaced the receipts. Should we respond to the IRS explaining the situation or do nothing? Does IRM 3.11.6.2.1 apply to this situation where a reply is not necessary? Thanks!

Answers

  • jeffrey.mcnealjeffrey.mcneal Posts: 28 admin

    If you can have the school recreate and provide a receipt (and possibly a 1098-T) then you should respond. If there is no way to prove it to the IRS, then you are correct with the IRM reference, as you are agreeing with their position.

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