- Per what the IRS told my client, the first three quarters of 2006 are SFRs.
- Per my client the last quarter was done correctly by their CPA...but I'm starting to get conflicting information on this and am working to clear that up.
- There was an employment security audit at the beginning of this year which issued findings on 04/10/08. These finding included misclassified employees which resulted in approximately $6k in additional wages.
- The Q1 and Q2 SFRs are in my possession. It appears that the client ignored them completely.
- I have account transcripts for the first three quarters.
- All three account transcripts show a return being filed on 08/27/07 (this is about three months after the IRS attempted to get the client to sign off on the SFRs and the tax assessed matches the SFRs) and an "amended return" being filed on 07/07/08 with the tax assessed on 09/22/08.
- The client attempted to file a four quarter 941 on May 27, 2008 (with calculation errors, no less). It appears that the IRS rejected it for the obvious reason that you can't file all four quarters on one return.
- The IRS told my client that those first three quarters need to be amended.
- These folks are not good with paperwork retention, so me not having something doesn't indicate anything.
I think that I just need to file 941s for those first three quarters, but the amended returns are making me question it. I suppose it's perfectly plausible for there to be additional SFRs on the account considering that the ES audit found more wages which could have triggered the IRS into correcting the account. If I take one quarter and add up all the corrections it amounts to about what I'm calculating for a 941. Does that sound about right to anyone here...that there can be SFRs that are amendments?
I suppose that I could ask the client to get me copies of all those SFRs but I'm having such a difficult time getting anything out of her. And to be honest, I have already asked for that. I initially told her to get copies of anything on the account. And all I got was transcripts. I've been requesting the 2006 Q4 for two weeks and when she finally gave me "it", "it" happened to be all the 941s for 2005. Now she's backpedaling whether or not the CPA did the fourth quarter. I'm about to smack her.
They've also made payments on those SFRs and I'm just a bit perplexed as to what to put in that "total deposits for this quarter" box. I think I can work out how much was actually paid on the taxes and not interest and penalties, so do I put that in the box or do I leave it blank?
And, offhandedly, does anyone know if the IRS is now outsourcing to India? I can't understand these reps to save my life.
That's about it, I guess. Sorry if this is a little schizo, there's a lot on my mind right now.