The National Taxpayer Advocate has made available for download their article, “The IRS incorrectly ordered me as deceased – what should I do?”, published on The National Taxpayer Blog. The abstract is as follows:
If your IRS tax account is locked in error because the IRS’s records incorrectly indicate that you or your spouse are deceased, the instructions below can help you resolve the issue. When your account is locked, it prevents the IRS from processing your tax return until the issue is resolved.
Accounts may mistakenly show a living taxpayer as deceased due to one or more of the following circumstances:
Inaccurate information from the Social Security Administration (SSA)
IRS processing errors
Taxpayer tax return entry errors
The IRS issues notice CP01H, Tax Return submitted with Locked Social Security Number (SSN), when they receive a tax return that contains an SSN for an account that was locked because the IRS’s records indicate the SSN belongs to an individual who died prior to the tax year of the return submitted for processing.
Posted by Marin Larkin, Associate Editor, Wealth Strategies Journal.