Timeline

05/01/2018: Petition for Dissolution — Divorce case begins. This starts the court record that later becomes relevant when tax filing status, dependency claims, and “who may claim the child” language show up in documents the IRS reviews. The divorce timeline becomes part of the backdrop for how the 2019 return was handled and later disputed.

01/21/2020: Final Agreed Journal Entry — A major divorce-court milestone is filed. This is one of several court record entries that reflect ongoing negotiations and changes over time, rather than a single clean “end point.” That ongoing record later matters because the IRS correspondence references the decree and related provisions.

08/07/2020: Final Order Entered — The court enters the Final Order that includes tax-related provisions and direction. This is important because it sets the framework that the parties and professionals referenced when evaluating how to handle the 2019 filing. Portions of this order later become part of what the IRS relies on or discusses.

08/19/2020: CPA Letter (Tax Filing Status Requirements) — A CPA-related letter is created that lays out requirements tied to filing status concepts (including Head of Household). The letter is important because it frames the IRS rule requirements that become central later. At this stage it functions as a “setup document” that influences how the filing-status issue is discussed and later argued.

10/02/2020: 2019 Married Filing Joint Return (MFJ) Filed (e-filed) — The 2019 joint return is filed under the extension timeline. This becomes the baseline “first filed” return in your record and is the filing position you consistently argue is valid. It also becomes the reference point for evaluating any later conflicting filings for the same year.

11/2020: 2019 Head of Household Return (HOH) Filed (paper) — A second return is submitted for the same 2019 tax year using a conflicting filing status (HOH). This is the inflection point that shifts the situation from a normal filing to a dispute, because the IRS now has two inconsistent returns for one year. It sets up the later IRS correspondence, documentation demands, and determinations.

12/22/2020: Divorce Decree Filed — The divorce decree is filed with the court. This matters because the decree includes language about dependency and tax benefits, and it becomes part of what gets provided to the IRS later. Over time, the decree language becomes a major focal point in how the IRS explains its position.

12/28/2020: IRS “Duplicate Return” Letter (Two Returns Received) — The IRS issues a letter indicating multiple returns were received for the same tax year. This is the moment the issue becomes formal and “on record” with the IRS. From here forward, your situation moves into examination/dispute processes instead of routine processing.

01/31/2022: IRS Examination Letter + Explanation of Items (Form 886-A referenced) — The IRS correspondence phase begins in a more structured way. This package frames what the IRS is reviewing and typically includes explanations of the issues under review. It sets the stage for you to respond with a formal, organized submission.

02/15/2022: Your Detailed Response Submitted — You send a structured response explaining your position and providing supporting documents. This is where you begin building the administrative record intentionally—organized facts, attachments, and specific requests. The goal is to keep the case anchored to documentation and the correct legal standards rather than assumptions.

02/18/2022: Fax Submission / Cover Sheet Sent — You transmit the response and supporting attachments via fax. This matters because proof of submission and dated transmittals often become critical later when the record is disputed or the agency claims something was not received. It also marks the beginning of multiple back-and-forth submissions during 2022.

02/25/2022: Additional Facts/Findings Provided (Referenced Later) — You provide additional facts and supporting information that are later referenced in subsequent correspondence. This reflects that your position was not a single letter—it was an ongoing effort to clarify the record, document chronology, and support why the joint return should be treated as valid.

04/04/2022: IRS Adjustment / Examination Changes (Letter 545 referenced) — The IRS issues examination changes that move the dispute from “questions and requests” into concrete proposed adjustments. This is where the practical consequences become clearer—filing status, dependency items, and credits are now being treated differently by the IRS. It also triggers the need for more formal disagreement and procedural next steps.

04/21/2022: IRS Requests Signature/Notarized Documentation (Referenced) — The IRS requests specific items (including notarized materials) as conditions to reconsider the validity of the joint return. This is a key pressure point because it shifts from evaluating the overall record to demanding narrowly defined documents. It becomes a major dispute driver because those demands can be difficult or impossible to satisfy in a divorce context.

05/02/2022: Formal Written Disagreement / Protest Letter — You submit a more direct, formal disagreement asserting the MFJ return as the only valid return and disputing the competing filing. This escalates the dispute into a clearer “I do not agree” posture rather than continued informal explanation. It also frames the issues in a way that anticipates appeals, reconsideration, or court pathways if needed.

09/06/2022: IRS Response Letter (Determination Not Changed) — The IRS responds and states it will not change its determination. In this response, the IRS points to the divorce decree language as part of its basis, which you view as inconsistent with earlier messaging about not getting involved in divorce decree issues. This becomes one of the core “contradiction” moments in the administrative record.

09/21/2022: Your Follow-Up / Extension Request — You respond again, requesting more time and continuing to pursue procedural channels (including inquiry into additional forms you submitted). This reflects the continued effort to keep the case active and documented rather than allowing it to close by default. It also marks the continuation of correspondence beyond the initial exam cycle.

07/09/2023: Consolidated Communications Binder Compiled (As-of Date) — You compile the full set of communications, exhibits, and major milestones into an organized binder. This is important because it signals a shift from reacting to letters to managing the case like a formal record. It also becomes the backbone for later reconsideration and fundraising transparency.

09/25/2025: IRS Audit Reconsideration Inquiry Received — The IRS acknowledges receipt of your reconsideration inquiry. This is the point where your dispute is formally in the reconsideration channel rather than only the earlier examination correspondence. It also matters because it provides a reference date for what the IRS says it has in-process.

10/17/2025: IRS Reconsideration Acknowledgment Issued — The IRS issues an acknowledgment letter confirming the reconsideration request and timing expectations. This is a key administrative milestone because it confirms the request is logged and pending. It also becomes relevant later if collections actions continue while reconsideration is unresolved.

12/15/2025: CP504 — Notice of Intent to Seize / Levy Warning — You receive a collections escalation notice tied to the disputed 2019 tax period. This is where the situation becomes urgent and personal—because enforcement actions can move faster than administrative review. It’s also a key reason you’re seeking support now.

12/22/2025: Audit Reconsideration Package Submitted (Full Packet) — You submit a structured reconsideration package with forms and indexed exhibits, requesting a proper review and relief. This represents a “formal reset” attempt: reopen the determination using the correct standards and the complete record. It is the foundation for your current push for a fair review while collections pressure increases.