Case Overview

What this case is about

I’m challenging a 2019 federal tax determination by the IRS that arose after my spouse at the time filed as Head of Household (HOH) after she agreed to file a Married Filing Joint (MFJ) because her attorney’s told her she could get more of a refund. The HOH was filed after the due date stating she was not married (the divorce was final in 2020) which lead to the IRS believing in her filing positions and assess me with additional taxes. I believe the IRS’s position relies on a disputed interpretation of legal documents and does not align with the governing federal tax rules and published guidance.

My goal is straightforward: a fair review based on the correct legal standards and the documented record, before collections actions cause irreversible harm.

The case at a glance

Tax year: 2019
Core issue: conflicting filing positions for the same year led to an IRS determination I dispute
What I’m seeking: reversal/correction through administrative review (audit reconsideration and related channels), and relief from escalating collections while review is pending
Why I need help: the administrative burden and representation costs are beyond what most individuals can absorb, especially under collections pressure

Key facts and timeline anchors

(This is a high-level summary; supporting documents are available in the Documents and Timeline pages in redacted form.)

Court framework (Aug 7, 2020): The court order addressed tax filing status as an issue and set a process (including consulting an independent tax expert) with the stated objective of achieving the least overall tax liability if the alternative status was not supported.
Joint return filed (Oct 2020): A 2019 return was filed as Married Filing Joint using TurboTax. (Exact acceptance/processing date to be shown via transcript/e-file proof.)
Duplicate-return conflict acknowledged (Dec 28, 2020): The IRS later confirmed that more than one return was received for the same tax year.
IRS examination correspondence (2022): The IRS issued written explanations/proposed changes and requested specific documentation to treat the joint return as the valid return (including proof of spouse consent).
IRS reliance on divorce decree language (Sept 6, 2022): In later correspondence, the IRS cited provisions of the divorce decree as a basis for its determination (after previously stating it would not “interfere” with divorce decree issues).
Delay/“more time” letter (May 18, 2023): The IRS issued a letter indicating additional time was needed to respond.
Refund offset and re-engagement (2024/2025): A later-year refund was applied to the 2019 balance, prompting renewed engagement and submission of a structured audit reconsideration package.

What’s disputed

I’m keeping this factual and document-driven. The dispute centers on:

Which return should be treated as the valid controlling return for 2019 when conflicting filings exist and a joint return was filed first.
What standards the IRS used to evaluate filing status, dependency claims, and credits in light of the record and the governing federal rules.
Consistency of the IRS rationale across letters, including reliance on state-court decree language in a way that appears to affect federal tax outcomes.
Procedural fairness and evidence evaluation, including whether the IRS properly considered the documentation provided and applied the appropriate requirements for divorced parents (including the federal documentation mechanism used to allocate dependency claims).

(This site does not provide legal advice; it documents the record and explains the dispute in plain language.)

What I’m asking the IRS to do

Reconsider and correct the determination for 2019 based on the proper federal standards and the complete record.
Recognize the correct filing posture for 2019 (and reverse downstream changes tied to the disputed determination).
Pause/hold collections activity while the reconsideration is pending, or provide a clear administrative path to resolution without irreversible enforcement actions.

If court becomes necessary, that would be pursued through the appropriate process (including the United States Tax Court, if and when applicable).

Why this website exists

This site is designed to serve three audiences:

Donors — a transparent explanation of what happened and why help is needed now
Tax professionals — a clean, indexed, redacted record to evaluate the dispute efficiently
Other taxpayers — practical lessons learned about what to save, what to request, and how to respond when the process escalates

What documents are available (redacted)

Court order/decree excerpts relevant to tax filing/status language
IRS letters/notices and “Explanation of Items” forms (including proposed changes and stated bases)
My written responses, submissions, and supporting exhibits
Audit reconsideration package and forms (cover letter + index)
Collections-related notices (as applicable)

Current urgency

Collections actions create time pressure and financial risk. Even when a taxpayer is actively disputing a determination through administrative channels, enforcement can move faster than review. That is why funding representation and properly maintaining the record matters right now.

Where to go next

Timeline – posts in chronological order with key exhibits
Documents – the indexed, redacted evidence library
Legal Framework – plain-English rules, forms, and references
Support – donation goal, budget breakdown, and ways professionals can help