The Philadelphia Service Center has moved locations. Thirty years is a long time and only a small percentage of IRS employees working today worked at the IRS in 1986. For stories and investigations concerning the little problem with returns the IRS had in 1985 see here, here, here and here. Last year we “celebrated” the 30 th anniversary of the famous incident at the Philadelphia Service Center in which IRS employees who had too many cases to process and too little time to do it decided to take matters into their own hands and flush the returns down toilets, hide them in ceiling tiles and otherwise find creative things to do with tax returns. I have some other thoughts based on cases I have seen over the years. Her success provides some insight into how a taxpayer might win this argument. Internal Revenue Service, the court held that the taxpayer proved her case.
The taxpayer faces a daunting task to prove the filing of a return. Sometimes taxpayers and the IRS just disagree on whether the taxpayer filed a return.