An affidavit is a document a tax payer can submit to the Internal Revenue Service (IRS) to refute its claim of filing and information errors. This document is the testimony of the tax paying citizen concerning the IRS’s claim. When properly presented, the IRS is generally forced to accept this assertion unless it has hard evidence to rebut the tax payer’s sworn statement. The affidavit must be treated by the agency, as testimony, just as if it were offered before a judge in a court of law. Further, it must be accepted and acted upon by the IRS as true in its absence of evidence to the contrary.
The affidavit must be properly submitted to the IRS in order for it to be considered. Listed are 8 important steps you should follow when preparing and submitting your affidavit to the IRS.
1. It should include your name, address, social security number, and date of the affidavit.
2. It must include specific information regarding the IRS’s demand, its date, its nature, and any reference numbers. Attach a photo copy of the IRS’s demand notice.
3. On the opening line, declare that you have been sworn to tell the truth.
4. In the body of the affidavit, detail all relevant facts in clear concise paragraphs. In your opening paragraph include background information, date you received the notice, the IRS claim, the tax year, etc. In the following paragraphs, spell out specific facts to contradict the IRS claim. Be as specific as possible, date you mailed your document, how you mailed it, what documents were included (include photo copies of all relevant documents) etc. Next describe the steps you have taken to resolve the problem. Include a statement ” to discharge my legal duties I…” then details the contacts you made with their office, when you called, the office you called, name and ID number of who you talked with, a summary of your conversation, etc.
5. The final paragraph of your affidavit should be your declaration and ultimate conclusion. Summarize the information you presented and declare that you complied as required. Declare that the IRS claim is incorrect and should be canceled, or abated, together with any alleged additional interest and penalties.
6. Include an area for your signature and the jurat. This is the area for official verification by the notary that the statements were made by you under oath. With the notary’s signature and official stamp on your affidavit, your statements become sworn testimony.
7. Use a cover letter. It should explain why the affidavit is being submitted and contain a demand that the IRS reverse its position.
8. Be sure you keep a copy of the entire document and mail it by certified mail, return receipt requested to the IRS. Store the document and the USPS proof of mailing and the signed return receipt card for easy access and reference when needed.
To see an example of an acceptable affidavit layout you should visit your local library or search the internet. An affidavit is a very important line of defense when contesting an Internal Revenue Service claim. It has proven to be effective in the majority of the cases it is used in, because, the IRS rarely has any hard evidence to refute a tax payer’s testimony.