The Taxpayer Advocate Service sometimes has to get creative when helping a taxpayer, as was the case with a taxpayer whose return filing was delayed by a truck accident and IRS errors.
The taxpayer timely e-filed his return, but after the IRS’s systems rejected it, he was told to mail a paper copy instead. The taxpayer did so…but then the mail truck crashed, destroying the return. The taxpayer then mailed another copy of the return, but the IRS filed it using the incorrect year and charged the taxpayer late filing and late payment penalties.
TAS was able to prove the taxpayer’s return was on the truck, and using examples of other cases where there were accidents involving IRS documents succeeded in getting the penalties abated.