It's been another slice of heaven

[IRonMaN]

But you have to add a little color once in a while.  I have a couple of white dress shirts hanging in my closet, but sometimes you need to run with scissors and go with a colored dress shirt to show those clients that you are a wild and crazy guy.

[Jim-from-Ohio]

kind of tough to pair a colored shirts with these.. When I do go with a non-white, I am going without the vests those days.. often oxford button down blue or yellow cotton or cotton blend shirts. 

[Jim-from-Ohio]

@IRonMaN what do you think of my ten year question? ..taxpayer, who recently passed away has not filed for ten years.. his grandaughter called me and wants to get these returns filed. would you file all ten years or just the last three or four?

[IRonMaN]

That depends.  If they look like refunds coming, just file for the years that they can still get the money back.  If balance dues, you probably should do about the last half of the outstanding years.

[BobKamman]

I would do the last three years, then decide whether IRS would really want another three before that.  This is how the Manual states "it depends" :

4.23.12.9 (06-13-2023)

Delinquent Return Enforcement

1. The extent to which enforcement of delinquency procedures will be undertaken will depend upon the facts of each case. As a general rule, enforcement should not extend beyond six prior years. But enforcement for shorter or longer periods, or not at all, may be determined where such action appears to be in the best interest of the Government from the standpoint of reasonableness, salutary effect on compliance, and prudent deployment of resources. (See IRM 1.2.1.6.18, Policy Statement 5-133.)

2. Specific factors that should be taken into account include:

   1. Degree of flagrancy

   2. Special need to enforce compliance in a specific area

   3. Whether the delinquency involves trust fund monies collected but not paid over

   4. Special circumstances peculiar to a specific taxpayer, class, industry or type of tax

   5. Expenditure of resources required in relation to anticipated results in terms of revenue, provided there are no other overriding considerations

   6. Period of enforcement used by other IRS activities in return-compliance programs in the same tax area

3. Delinquency procedures will generally be enforced if a taxpayer has failed to file a one-time return. In other cases when contact is made with a delinquent taxpayer, delinquency procedures should ordinarily be followed through for at least one period. However, the circumstances of each individual case must be taken into consideration. (Refusal-to-file cases referred to Examination or TE/GE after taxpayer contact has been made by examiners are required to be fully documented prior to such referral.)

4. If it is determined that enforcement should extend beyond a six-year period, the examiner will document the case file by outlining the facts of the case and the reasons why enforcement for the longer period is recommended. Such recommendations must receive managerial approval prior to enforcement.

5. If it is determined that delinquency procedures need not be enforced for the full period of the delinquency if less than six years, the case file must fully document justification for the shorter period. Such determination must receive managerial approval prior to enforcement except in cases where there would be no net tax due for the years for which delinquency procedures are not to be enforced.

[Camp1040]

I must say that look is Snappy!!

As I sit at home working in my short sweatpants, cleaning up a few issues before leaving for FL graduation tomorrow.

When I loose the 15LBS the Dr. suggested, I'm getting a "Jim Vest" to celabrate!!!

[Jim-from-Ohio]

coupled with this nifty hat: Brown and Khacki my was my choice:

https://www.temu.com/goods.html?_bg_fs=1&goods_id=601099534343359&_x_vst_scene=adg&_x_ads_sub_channe...

[IRonMaN]

If I am going to wear a hat, it is going to be a baseball cap.  If you see me wearing one of those, it's time to keep me away from guns, knives, or anything sharp because I have finally snapped.  More power to you if it works for you Jim, but that's not my style.  I'll leave those purchases to you and Camp.