For more than 2 full years, our client (CL) fully financially supported her adult, disabled brother. CL rightfully claimed her brother as a tax dependent, which would have entitled her to about a $500 credit in each of the years. This was far less than what she spent on his support, but would have been welcomed offset of her expenses.

She came to LSNV after the IRS rejected her filings for both years. For the latter year, we were able to timely file and win a U.S. Tax Court case. For the first year, since she had missed the deadline for filing suit, we helped her file an administrative reconsideration of the audit findings. The reconsideration was delayed by the IRS on numerous occasions, then abruptly denied without review.

LSNV filed an OIC-DATL—a petition contesting liability that triggered the reopening of the audit. The IRS finally assigned an analyst to her case and, three years after it all started, our client was granted relief. Our efforts helped her avoid a wrongful assessment of almost $5,000 including penalties and interests.