One thing that hasn't been mentioned yet is to make sure you check if your address on file with the IRS is current. Since you filed that 2011 return so late (last year), if they've been trying to send you notices or even a refund check to an old address, that could explain why you haven't heard anything about that $675 credit. You can update your address through your IRS online account or by filing Form 8822. This is especially important because if they do issue a refund check and it gets returned as undeliverable, the IRS will typically hold the funds but won't automatically reissue the check - you'd have to contact them to get it resent to your current address. Also, double-check that the bank account information they have on file is still valid if you originally requested direct deposit on that 2011 return. Banks sometimes close old accounts, and if the direct deposit fails, the IRS will mail a paper check instead.

Something else worth mentioning - if you do end up calling the IRS about that $675 credit, try calling first thing in the morning (around 7-8 AM local time) on Tuesday, Wednesday, or Thursday. Monday and Friday tend to have the highest call volumes, and afternoons are generally busier too. Also, when you do get through to an agent, ask them to put a "case note" on your account documenting the conversation and what actions they're taking. This creates a paper trail in their system, so if you need to call back later, the next agent can see exactly what was discussed and what steps were already initiated. I learned this the hard way after having to explain my situation from scratch multiple times to different agents. Having those case notes saved me so much frustration on follow-up calls.

I went through something very similar with my single-member LLC last year. The key thing that saved me was immediately opening a properly designated IOLTA (Interest on Lawyers' Trust Account) style trust account specifically for client funds, even though I'm not a lawyer. Many banks will set up similar trust accounts for other professionals. The critical part is having ironclad documentation showing these are client funds held in trust, not your operating income. I had to provide retainer agreements, invoices showing the funds were for future services, and a clear paper trail separating client deposits from my earned income. Also, don't wait until you're more liquid to contact the IRS. Call them now and explain your situation - they're actually more willing to work with you if you're proactive rather than reactive. I was able to get a Currently Not Collectible status temporarily while I sorted out my finances, which stopped all collection activity. The IRS revenue officer I spoke with told me that being upfront about the client funds situation and showing proper documentation was much better than them discovering it during a levy. They appreciate transparency and it can actually work in your favor during negotiations.

This is exactly the kind of situation where you need to act fast but also be very careful about how you handle it. As others have mentioned, the IRS absolutely can levy your single-member LLC account for personal tax debt since it's a disregarded entity. Here's what I'd recommend doing immediately: 1) **Document everything** - Get written proof that certain funds belong to clients. This means retainer agreements, invoices showing advance payments, anything that proves the money isn't yours. 2) **Contact the IRS proactively** - Don't wait for them to levy. Call and explain you have client funds mixed in the account that need protection. They're more likely to work with you if you're upfront. 3) **Set up proper separation** - Open a designated trust account for client funds if you haven't already. But be careful about the timing - moving money after receiving collection notices can look suspicious. The $78k debt is substantial, but the IRS has options like installment agreements and Currently Not Collectible status if you truly can't pay right now. The key is being proactive and transparent rather than trying to hide assets. Also, for future reference, consider electing S-Corp status for your LLC to create better separation between personal and business tax liabilities, though that won't help with your current situation. Don't panic, but don't delay either. The sooner you address this head-on, the more options you'll have.

Has anyone tried recreating a mileage log using Google Maps timeline data? My tax guy told me that the state accepted this as supporting evidence in another client's audit since it shows where you actually were on specific dates.

This is really helpful advice from everyone. I'm in a similar situation but for a different year. One thing I wanted to add - if you do end up owing additional tax, make sure to ask about installment payment plans when you talk to the state. Most states will work with you on a payment plan rather than demanding everything upfront, especially if you're cooperative during the audit process. Also, don't ignore the audit notice or delay responding - that just makes everything worse. Even if you can't find all your documentation, respond by the deadline and explain what you're missing. They'd rather work with someone who's communicating than someone who goes silent. The Google Maps timeline suggestion is brilliant - I wish I had known about that option when I went through my audit. Definitely going to remember that for the future.

Whatever you do, DON'T ignore the CP2000! I made that mistake thinking it would go away and ended up with wage garnishment! Respond within the deadline even if you're still gathering some documents - you can always send additional info later.

I went through almost the exact same situation last year with a CP2000 notice! The key thing that saved me was keeping meticulous records of WHEN payments were actually received vs when they were reported by clients. Here's what worked for me: I created a simple spreadsheet showing the client name, amount, date payment was actually received (per my bank statements), and which tax year I correctly reported it in. Then I included copies of the relevant pages from both my 2023 AND 2024 tax returns to show the IRS exactly where that income appeared. The IRS had the same issue - a client reported paying me in December 2023 when I actually received it in January 2024. My response letter was very straightforward: "The payment from [Client Name] for $X was received on [Date] as shown in the attached bank statement. This income was correctly reported on my 2024 tax return, not 2023, as it was received in 2024." Don't stress too much - when you have clear documentation like bank statements showing the actual deposit date, the IRS will correct their error. Just make sure to respond before that 3-week deadline! The whole process took about 6-8 weeks for me and they completely removed the assessment.

I'm in the same boat as the original poster - still waiting for my CP01A notice and getting nervous about filing deadlines. Based on what everyone's sharing here, it sounds like the online retrieval option through the IRS website might be my best bet rather than waiting for the mail. Has anyone had issues with the online IP PIN tool not working properly? I'm worried about getting locked out of my IRS account if I make too many verification attempts. Also, for those who successfully used it - do you remember roughly how long the whole verification process took once you got logged in? Thanks for all the helpful info in this thread! It's reassuring to know I'm not the only one dealing with this timing stress.

I just wanted to share my experience since I was in a similar situation last month. I ended up getting my IP PIN through the IRS online portal after waiting three weeks for the CP01A notice that never came. The verification process was actually easier than I expected - took about 15 minutes and I had my PIN immediately. One thing I learned is that if you've moved recently or had any address changes, that can delay or prevent delivery of the CP01A notice. The IRS might still have your old address on file even if you filed a change of address form. In my case, I had moved six months ago and apparently the notice went to my previous apartment. For anyone still waiting, I'd definitely recommend trying the online option first before calling. The "Get an IP PIN" tool on the IRS website worked perfectly for me, and I was able to file my return the same day. Just make sure you have a recent credit card or loan statement handy for the identity verification step.