They do this on purpose to earn interest on holding your money. My brother works for Treasury (not IRS) and says it's all about float time on billions of dollars.

I see a code 570 on mine. What does that mean? My tax guy says everything is fine but it's been 5 weeks...

Is this actually legal though? I thought you had to use the exact W2 information or get official transcripts from the IRS.

It's absolutely legal to file with your best available information. The IRS would much rather have you file with reconstructed information than not file at all. You should make a good faith effort to get the correct documents first, but if that's not possible, you have to work with what you have. Just be sure to note on your return that you're using estimated information based on available records. The IRS can always correct it later if there are significant discrepancies, but at least you've fulfilled your filing obligation and stopped the failure-to-file penalties from growing.

Are you sure about this? I thought the 3-year limit was from when you actually file, not the original due date. Is this different for different tax situations?

I'm 100% certain it's 3 years from the original due date, not from when you file. This is a common misconception. This is straight from the IRS: you must file your claim for a credit or refund within 3 years from the date you filed your original return or within 2 years from the date you paid the tax, whichever is later. So for a 2021 tax return that was due in April 2022, you have until April 2025 to claim any refund. After that, even if you were owed money, it becomes the property of the U.S. Treasury. The IRS is strict about this timeline and doesn't make exceptions. That's why filing sooner rather than later is so important, especially if you think you might be owed money!

This is such an important point. I'm in New York and was surprised to learn they have an additional tax for S corporations that I wasn't expecting. Always research your specific state requirements before making the switch.

This is brilliant! I hadn't thought about proving where I actually was during that time. I can definitely get my class schedule, campus card swipes, and my work-study timesheets from the university admin office. Did you just compile all this into a packet? And did you send it to the IRS attorney directly or submit it through the Tax Court system?

I compiled everything into a single PDF with a cover page that had my name, tax ID (last 4 digits only), tax year, and case number. I included a simple timeline showing how my documented whereabouts made it impossible for me to have worked at the company in question. I actually did both - I submitted it formally through the Tax Court DAWSON system AND sent a courtesy copy directly to the IRS attorney once they were assigned to my case. The direct approach with the attorney was what moved things along quickly. They appreciate organized evidence that makes their job easier. When the IRS attorney contacts you (they will), be polite and professional but also very clear about your evidence. They're often reasonable people who don't want to waste court resources on cases they're likely to lose.

This happened to my roommate! He had a CP3219A for income from a "consulting company" that had dissolved. Turned out someone had used his SSN for employment. The red flag was that the company was in Nevada, but he'd never even been to Nevada. OP should definitely check if the company was in a location that doesn't make sense for a college student. That strengthens the identity theft argument.

Thanks for mentioning this! Do you know what the income limits are to qualify? My mom's on a tight budget but not sure if she'd be considered low-income enough for assistance.

The income limits vary by state since these are state-administered programs, but generally for the QMB program (most comprehensive one), income needs to be at or below 100% of the Federal Poverty Level, which is about $1,215/month for an individual in 2025. Assets typically need to be under $9,900 for an individual (excluding your primary home and car). There are other programs with higher income limits though. The SLMB program (which pays just the Part B premium) allows income up to 120% FPL, and the QI program allows up to 135% FPL. Definitely contact your state's Medicaid office or local SHIP (State Health Insurance Assistance Program) counselor - they provide free assistance with these applications.

Be careful with those Medicare Advantage plans though. They look great with the $0 premiums but then restrict which doctors you can see. My dad switched to one and then couldn't see his cardiologist anymore because they weren't in network. And the out-of-network costs were insane!