Form 1045 Arizona 2024-2025

Form 1045 Arizona: What You Should Know

The IRS subsequently conducted a review of the IRS's computerized record based on the tax returns for the years 1996, 1997,  1998 and 1999 on behalf of the State Department of the United States on behalf of LINDA. This computer data review (CT/RS) (as referred to in this announcement) is an examination and review of the IRS's system of records that reflect the returns received by the IRS through the mail.  CT/RS records are maintained in the ITE system, the Automated Processing Environment, and in various backup systems maintained by LINDA, the Dallas office, and the Federal Express Corporation (“FedEx”). This examination and review included (a) reviewing IRS CT/RS records for all years prior to 1995, as determined by the IRS; (“b”) reviewing IRS CT/RS records that were received by the IRS and (c) reviewing IRS CT/RS records that were received by the IRS and were stored in other backup systems maintained Belinda, the Dallas office, and the Federal Express Corporation (“FedEx”). The IRS also received information and instructions for resolving any discrepancies in the CT/RS record (i.e. correcting, amending or terminating a refund filing based on the CT/RS record).  The IRS, in conducting the records examination and review pursuant to the Court order entered on July 17, 2008, found no evidence that a refund was processed in 1992 for the 1992–1995 year. (For these years, the Palermo's filed their income tax returns on paper returns, and received their refund by check.).  According to the IRS, this conclusion regarding the lack of refunds for the 1991–1999 tax years was reached by reviewing information contained in the CT/RS database. The IRS did not identify any returns or any cases in which a refund was issued for the year 1991–1995, nor did it identify any instances in which a refund was issued for the years 1992–1999.  The IRS found it necessary to verify the existence of the IRS CT/RS records based on information contained in the IRS CT/RS “Backup Files.” The Backup Files allow the IRS to create backups of all records maintained within the ITE system and other backup systems maintained by LINDA or FedEx and are held in various locations. (According to the IRS, the Backups do not contain data of prior years. The Backups are maintained only on a weekly basis.

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