I'm experiencing this exact same situation and it's so reassuring to find this thread! My 971 code appeared on my transcript about 2 weeks ago and I've been doing the daily mail check routine just like you. I've also tried calling the IRS probably 6 times now with zero success getting through to anyone. Reading everyone's experiences here has really helped calm my anxiety about this. The consensus seems to be that 12-21 days is pretty normal for these letters to arrive, especially this tax season. I also had some investment transactions this year (some stock sales and REIT dividends), so like others have mentioned, that might be what triggered the automated review even though I was careful with my reporting. The fact that you only have the 971 code without any 570 holds or other examination codes is actually a positive sign from what I've learned here. Most people are reporting that these end up being routine correspondence rather than anything serious. I know the waiting is absolutely brutal when you're expecting a refund and don't know what's happening, but based on everyone's timelines, you should hopefully see something in your mailbox within the next few days. I'm going to try to be patient for another week myself before getting too worried. Please update us when your letter finally arrives - it would be great to know what it turns out to be!

I'm going through the exact same thing right now! My 971 code appeared on my transcript about 12 days ago and I've been checking my mail every single day with no letter yet. Like everyone else here, I've had absolutely no luck getting through to the IRS phone system - it's incredibly frustrating when you just want a simple status update. Reading through all these responses has been so helpful and reassuring. It sounds like the 2-3 week timeline is pretty standard this tax season, especially with the processing delays everyone is mentioning. I also had some investment income this year (stock sales and dividend payments), so based on what others are sharing, that's probably what triggered the automated review even though I was very careful with my reporting. The uncertainty is definitely the worst part - you start imagining all sorts of worst-case scenarios when you don't know what type of notice it is. But the fact that you only have the 971 code without any holds or examination codes is encouraging, and it sounds like most of these end up being routine verification requests or minor adjustments. I'm going to try to follow everyone's advice here and be patient for another week or so before really panicking. At least we know we're not alone in this waiting game! Hopefully both our letters arrive soon and we can finally stop the obsessive mailbox checking routine.

I had a very similar experience with a CP2100A notice last year, and I want to echo what others have said about responding promptly and keeping detailed records. The IRS data entry errors seem to be increasing, but they're generally fixable with the right approach. One thing I haven't seen mentioned yet is that you should also check if this affects any state tax filings you might have made. Some states cross-reference federal 1099 data, so if the IRS thinks there's an error, it could potentially trigger issues at the state level too. I'd recommend pulling your state account transcripts (if available online) just to make sure there aren't any corresponding notices coming your way. Also, since you mentioned this is a 1099-NEC you issued to yourself from your sole proprietorship, you might want to double-check with a tax professional that this is the correct approach for your situation. As someone else pointed out, sole proprietors typically don't issue 1099s to themselves - this might be part of what's causing the confusion in the IRS system. The good news is that once you send your response with the correct documentation, these usually get resolved without too much hassle. Just make sure to keep copies of everything and use certified mail so you have proof of delivery.

I've been dealing with IRS notices for years as a tax preparer, and I want to add a few important points that might help you and others in similar situations. First, regarding the timing - while most people mention the 60-day response window, I always recommend responding within 30 days if possible. The IRS processes responses faster when they're received promptly, and it shows good faith effort on your part. Second, when you write your response letter, be very specific about the alleged errors. In your case, mention exactly which letter is supposedly missing from your first name and which digit of your TIN they claim is wrong, then clearly state what the correct information should be. This level of detail helps the IRS agent processing your response understand exactly what needs to be corrected in their system. Third, I'd strongly recommend including a brief statement like "I request that you update your records to reflect the correct information as submitted on the original form" rather than just sending the documentation without explicitly asking for the correction. Finally, about issuing 1099-NECs to yourself from a sole proprietorship - this is indeed unusual and likely incorrect unless you have a very specific situation involving multiple business entities. A sole proprietorship and the individual owner are the same entity for tax purposes, so you typically wouldn't issue yourself a 1099. This might actually be contributing to the IRS system flagging your forms as suspicious. I'd definitely recommend consulting with a qualified tax professional to review your business structure and filing approach.

Has anyone dealt with the GILTI tax in situations like this? If the Ghana LLC is treated as a foreign corporation rather than disregarded, wouldn't the US owner be subject to GILTI on earnings?

This is a great discussion! I'm dealing with a similar situation with a client who has a foreign LLC in Mexico. One thing I'd add is that even though the Ghana LLC will likely be treated as an FDE and flow through to Schedule C, don't forget about potential state tax implications. Some states have different rules for recognizing foreign entities, and you might need to file additional state forms or make state-level elections. Also, make sure to document your classification decision thoroughly in your workpapers. The IRS has been scrutinizing foreign entity classifications more closely lately, so having clear documentation of why you treated it as a disregarded entity (default classification, no Form 8832 election, single owner, etc.) will be crucial if you ever get questioned. Has anyone here dealt with retroactive compliance for missed Form 8858 filings? I'm wondering if the reasonable cause exception applies when the taxpayer wasn't aware of the filing requirement.

When I was missing W-2s, I just called my old employers and they emailed me copies within a few days. Way easier than dealing with the IRS. Worth a try before going through all the official channels!

Hey Lucas! I totally get the stress of trying to catch up on back taxes - been there myself. One thing that really helped me was creating a simple spreadsheet to track all my missing documents and the different methods I was trying. That way I didn't duplicate efforts or forget which employers I'd already contacted. For those old employers, even if the restaurant closed down, try searching online for the company that owned it or check with your state's business registration database. Sometimes they'll have forwarding contact info for payroll companies that handled their records. Also, don't forget to check if you have any old pay stubs lying around - those can help you calculate the info you need even without the actual W-2. The IRS transcript route that Harper mentioned is definitely your most reliable backup plan. Just a heads up though - when you do start filing those back returns, consider doing them in chronological order (oldest first) since some years might affect others. Good luck getting everything sorted out! Your partner sounds like a keeper for pushing you to get this handled.

Watch out about the health insurance thing! If he files independently and isn't claimed as a dependent, he might not be eligible to stay on mom's health insurance plan until 26. Some insurance companies have different rules about this. My daughter got kicked off my plan when she filed independently at 22 even tho the ACA says coverage til 26.

Just wanted to add something that might help with your decision - even if your son technically qualifies as your dependent based on the support test, you should definitely run the numbers both ways before deciding. Since he's working and paying tuition himself, he might qualify for the American Opportunity Tax Credit if he files independently, which can be worth up to $2,500. If your income is too high, you might be phased out of education credits anyway. Also, if he's low income, he could potentially qualify for the Earned Income Tax Credit filing on his own. The support test calculation can be tricky - don't forget to include the health insurance his mom pays ($1,440/year) as support provided BY the parents, not by him. And yes, you need to calculate fair market rental value for his room. Look at similar room rentals in your area. I'd suggest using a tax calculator to compare both scenarios - you claiming him vs. him filing independently - and see which gives your family the better overall tax outcome. Sometimes the student gets more benefit from filing alone than the parent saves from claiming them as a dependent.