Client filed MFJ as a surviving spouse. The date of death was noted on the 2021 tax return and "filing as surviving spouse printed on the 1040 and form 8879.

Client recently received a letter from the IRS stating they need a form 1310 for 2020!  TP contacted the IRS office number noted on the noticed and explained that her spouse died in 2021 and that she was the surviving spouse. The IRS stated they would send a new letter and a 2021 form 1310.

Why would the IRS want a 1310 for surviving spouse, no will, no estate, no probate.

Any ideas?.

I'm going to send them what they want along with a copy of the signed 8879 stating surviving spouse and page 2 of the 1040.