Thanks for the reminder about responding by the deadline. The due date is in about 3 weeks, so I have a little time. Do you know if I'll get a separate bill for the penalties and interest, or will that be included in what I pay when I agree to the CP2000 assessment?

When you agree to the CP2000 assessment, the response form will show the total additional tax amount they're proposing. This typically includes the 10% early withdrawal penalty for the Traditional IRA portion, but it does not include interest and potential late payment penalties. Those additional amounts will be calculated and included in the actual bill you receive after you've agreed to the assessment. The IRS will send you a separate notice (usually a CP22A) with the final amount including any interest and penalties. Interest continues to accrue until the amount is paid in full. If you're concerned about the total, it's definitely worth requesting an installment agreement either with your CP2000 response or when you receive the final bill. You can use Form 9465 to request a payment plan.

This is such an important point! I did the same thing and it caused all kinds of confusion. The IRS forms change slightly from year to year, and using the wrong one can really mess things up.

This is actually really helpful! So the TIN is just the umbrella term? Are there any other types of TINs besides SSN and EIN that regular people might encounter?

Yes, TIN is exactly that - the umbrella term for various tax identification numbers. Besides SSNs and EINs, there are a few other types regular people might encounter. The most common alternative is the ITIN (Individual Taxpayer Identification Number), which is used by residents who need to file taxes but aren't eligible for an SSN, like certain visa holders or non-resident aliens. Another one is the PTIN (Preparer Tax Identification Number) which is used by professional tax preparers - you might see this on your tax return if someone else prepared it for you.

is there ever a case where a normal person (not a business) would have a different TIN than their ssn? like what if someone isn't a citizen?

Has anyone used the Taxpayer Advocate Service for HSA distribution issues specifically? Just wondering if they're familiar with these types of cases or if I should try the other options first given my tight deadline.

The Taxpayer Advocate Service handles all types of tax issues, including HSA distributions. They're especially helpful when you have a deadline approaching and haven't been able to resolve the issue through normal IRS channels. When I used them for my HSA issue, they were very familiar with the documentation requirements and actually helped me understand exactly what I needed to prove qualified medical expenses. The key with your tight deadline is to call them immediately and emphasize the urgency. They can often place a hold on your account while your case is being reviewed.

I tried this approach last year. Just a heads up that appointments at local IRS offices are often booked out weeks in advance. With only 2 days left, this probably won't work unless you get super lucky with a cancellation.

Thanks for this advice! So with the Form 8275, would I need to file this for just the current year or for previous years too? I have no idea how long this property has been in my name.

You would ideally file the Form 8275 with an amended return for each year the property was in your name and generating income that wasn't reported on your tax return. However, the IRS generally only looks back 3 years for audits (6 years in cases of substantial underreporting), so many tax professionals focus on those years. For the Quitclaim deed, you'll need your mother's cooperation, but it's a relatively simple document that transfers your interest in the property back to her. This would at least stop the ongoing liability issue, even if you still need to address past years.

This! And check with the county to see if there are any liens or property tax issues too. My cousin's ex put a property in her name without telling her and then didn't pay property taxes for years. She found out when she went to buy a car and got denied for a loan because of the tax lien.

That's really helpful information! I just checked his business card and he does have a CPA license number listed. Do you remember how long the complaint process took before you got a response? I'm worried about the timing with the deadline so close.

The complaint process took about 10 days before I heard anything, but things moved quickly after that. He contacted me within 24 hours of the board reaching out to him. Since you're so close to the deadline, I'd recommend proceeding with the extension filing and document retrieval processes others suggested while simultaneously filing the complaint. It's worth mentioning that just the threat of a complaint sometimes works - send an email stating you'll be filing a complaint with the state board in 48 hours if he doesn't respond, and copy the email address of your state's CPA board. That alone worked for a friend of mine in a similar situation.

This is honestly great advice. Sometimes there's a simple explanation. My "ghosting" preparer last year had actually died suddenly, and the firm was in chaos trying to handle everything. They were grateful when I showed up because they were trying to figure out how to contact everyone.