Don't forget that if you've paid property taxes on this land since 1998, those wouldn't increase your basis, but any special assessments for improvements (like if the county installed water/sewer lines or road improvements that you paid for through special assessments) would increase your basis. Make sure to check if any of those apply!

One thing that might help clarify the gift vs. purchase issue - check if your wife's grandmother reported any gift on her tax return that year. Even if the land value was under the gift tax exclusion, she still might have reported it for documentation purposes. Also, if she had an estate plan or will prepared around that time, it might reference the property transfer and her intent. I'd also suggest getting a professional land appraisal for what the property was worth in 1998 if you can't find solid records. It might cost a few hundred dollars, but if the difference between using the grandmother's original basis versus your $1 basis is significant, it could save you thousands in taxes. An appraiser can often research comparable sales from that time period to establish a defensible fair market value. The IRS tends to be reasonable about good faith efforts to determine basis when original records are missing, as long as you document your research process. Keep copies of everything you find or try to find - that paper trail is important.

That extension code (460) shows you filed late - did you request more time?

Code 826 transfers are actually pretty common when you have prior year balances. The IRS automatically applies your current refund to any outstanding debt from previous years before sending you anything. In your case, that $6,408 went straight to your 2019 tax year ("201912" means December 2019 processing). The good news is your current account shows $0 balance with no penalties or interest, so that 2019 debt is now fully resolved. You should receive those notices (code 971) in the mail soon explaining exactly what happened.

Pro tip: call early in the morning right when they open. You'll have a better chance of getting through quickly.

Dylan, I've been through this exact same situation! Here's what worked for me: First, make sure you're calling from a strong signal area - I actually drove to a different location after my first dropped call. Second, have everything organized in front of you before dialing: your Social Security card, driver's license, last year's tax return, and any IRS correspondence. Third, when you do get through, immediately ask the agent for a direct callback number in case you get disconnected - they can usually provide one. The whole process took about 45 minutes for me, but it was worth it to finally get everything sorted. The agents are actually pretty helpful once you reach them. Good luck! 🤞

I just went through this process a few weeks ago! The key is to call early in the morning (like 7-8 AM) when they first open - the wait times are much shorter. Make sure you have your Social Security card, photo ID, and the exact tax return they're asking about. They'll ask you to verify basic info like your address, filing status, and some line items from your return. The whole call took about 20 minutes once I got through to someone. Don't worry, the agents are actually pretty helpful and patient!

I've been through this too! One thing that really helped me was making a simple checklist beforehand with all my key info written down - SSN, address history for the past few years, employer info, and the main numbers from my tax return (AGI, total tax, refund amount, etc.). When you're nervous on the phone, it's easy to blank out on stuff you normally know by heart. The agents are actually pretty understanding - they deal with anxious people all day. Just breathe, take your time, and don't be afraid to ask them to repeat a question if you didn't catch it the first time!

New Orleans here - filed Jan 15th and just got my refund last week! Hang in there everyone, they're definitely working through the backlog. My transcript showed movement about 2 weeks before the actual deposit hit my account. The wait is brutal but at least we know it's not just us dealing with this mess.

I'm also in Louisiana (Lake Charles area) and filed February 3rd - still showing "processing" with no updates. It's frustrating seeing the inconsistency in timing even within our state. Some people who filed after me are getting theirs while I'm still waiting. At least now I know it's a statewide issue and not something wrong with my return specifically. Thanks for posting this - was starting to think I was the only one!