If you have had some kind of problem with IRS on receipt of money or returns........

make very very very sure you have documents that VERIFY IRS' receipt of both the returns AND money.

Certified mail for the returns...........cancelled checks or confirmations of receipt from your bank accounts if paid electronically.

If you do not have those.............you will play hell getting the IRS to finally resolve the matter.............and paying you interest on any refunds that they are withholding.

Remember.......seldom is your "situation" assigned to ONE person to resolve..........rather, the person you last talked with, or sent the letter to, most likely merely noted such in your account, and therefore the next person will merely read the transcripts. 

Resultantly........do as much as possible in writing.......style your memos in a complete descriptive fashion------- like, "In my last memo to you, dated xxxxxxx, I explained the background of the problem.  A copy of that memo is attached.  As a reminder, the problem consisted of xxxxxxxxx.........and xxxxxx.........  The result of this is that we request that you refund xxxxxx for the year xxxxxx, etc etc etc"

Do not ASSUME that the prior IRS clerk transcribed the content of your prior memo to the extent it should have been.

Now......in defense of the IRS..........the vast bulk of the IRS people are not Lois Lerner-types.  They are faced with handling literally millions of documents, and probably 90% of the calls to them are from irate people, most of whom have no concept of the real problem, and most of whom ASSUME the person answering the phone has total access to anything that was written.

And.........I would surmise most of the memos are fragmented and do a p-poor job of describing the situation---------- I know I rewrite the vast bulk of my staff's correspondence, and they are at least equal to the "majority of taxpayers". (I think the art of writing simple business letters is not being taught anywhere.)

So.......document........document...........document...........or, IRS will eventually say you must not have filed or paid or....... or.......... or...............