Taxpayers may receive a IRS Supporting Document Request from the Internal Revenue Service requesting supporting documents for certain items, issues or positions taken on a tax return. Common issues of which the IRS would request a taxpayer support could be IRS Filing Status. For example, if a taxpayer filed head of household, the IRS may want documentation to verify the dependent and elements that allow a taxpayer to claim head of household. Furthermore, a common document request by the IRS is to verify children and the related elements that are necessary to claim certain tax credits.
Generally the taxpayer can compile the necessary records and documents, and forward to the Internal Revenue Service via mail and the document request is not necessarily an audit whereby the taxpayer would meet with an examiner. If the taxpayer after reviewing the necessary requirements and elements realizes they should not have claimed a certain filing status or taken a specific position on the tax return, they can agree with an assessment of tax that would have occurred had the taxpayer not claimed a certain status, dependent, related credit or other issue.
The video below has been prepared a tax attorney at The McGuire Law Firm Denver Tax Attorney to provide additional information regarding the IRS requesting additional documents to support positions taken on a tax return.
John McGuire is a tax attorney in Denver Colorado representing clients before the Internal Revenue Service on matters such as IRS tax audits, IRS tax debts, United States Tax Court Cases and other tax disputes. Additionally, John works with many small and medium sized businesses from a business start up and business formation, to contractual matters and the eventual sale of a business or business interests. If you need to speak with a tax attorney or business attorney, you can contact John at John@jmtaxlaw.com