Replacing the SFRs


#1

Is there a special procedure I need to follow to file returns to replace SFRs? My client hasn’t filed since 2009. The IRS filed SFRs for 2010 and 2011 assessing her over $15,000. I’ve completed the returns and she would have had refunds. I just wasn’t sure if I need to file them differently than normal based on the SFRs.


#2

You should mail the original 1040’s to one of two IRS locations: Fresno if wage/Investment or Holtsville if Small Buss/SE (schedule C)


#3

Thank you, Marc. I appreciate the quick response