Thank you so much for the review and kind words. I have enjoyed working with you over the past several years and always appreciate your client referrals!

This particular client had a complex tax case given that they first arrived with their family in the US in Tax Year 2017. This tax case required an extension of time to file, special election statements to allow filing a joint tax return with spouse, an Individual Taxpayer Identification Number (ITIN) request for a dependent, along with reporting of world-wide income. All documentation was prepared by me in an industry standard amount of time. I am also a Certified Acceptance Agent and even arranged a video conference interview to enable this client and family to avoid a trip to the local IRS office. All documents were then submitted to the IRS for processing. While gathering all of the information, I overlooked the fact that the visa stamping page was not included with the documents. This page is required in order for the IRS to validate the dependent is in the US. The IRS subsequently sent a request for proof of US presence, and this client then gathered additional documentation as requested by the IRS and submitted it as requested. Unfortunately, the IRS did not get the documentation in time and therefore rejected the ITIN. When the IRS rejects an ITIN, the tax return is still processed, only without the exemption for a dependent. What this means is this client received a *reduced* refund amount. In situations such as this, the remedy is to re-apply for the ITIN the subsequent Tax Year (Tax Year 2018 in this case) then to amend the previous Tax Year (Tax Year 2017 in this case). Ultimately, the client would have received their refund amount in full, but unfortunately, it would have taken more process time to do so. The claim this client made that they lost their refund amount is simply not true. I offered to prepare this clients tax returns and see everything through to completion for no additional fee. I tried as best as I could to explain all of this, but this client insisted I had wronged them and chose not accept my offer. In the end, I refunded this client's fees in full.