A taxpayer filed returns for three tax years as head of household and claimed the Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC) for two dependents. The taxpayer asked for Taxpayer Advocate Service (TAS) assistance after the IRS audited her returns and denied the claimed credits.

The case advocate researched the taxpayer’s account and determined the taxpayer asked the IRS to reconsider her audit, but hadn’t heard anything from the IRS. The case advocate also discovered the EITC was denied because the taxpayer did not provide typical records the IRS usually accepts for proof of residency. The taxpayer had submitted a lease agreement to prove where she lived, along with a letter from her pastor. The taxpayer had custody of the children because their mother was a victim of domestic violence. TAS strongly recommended the IRS reconsider the documentation. Through excellent advocacy efforts, the IRS accepted the taxpayer’s documentation and issued refunds for each of the three tax years.