1. This is from the government website:
On the Form 1040X you file, do not complete lines 1 through
22 on the form. Write “Protective Claim” at the top of the form,
sign and date it. In addition, enter the following statement in
Part III: “Filed Form SS-8 with the Internal Revenue Service
Office in (Holtsville, NY; Newport, VT; or Washington, DC; as
appropriate). By filing this protective claim, I reserve the right to
file a claim for any refund that may be due after a determination
of my employment tax status has been completed.”
My 2009 return does not have that paragraph, it simply says "protective amended return" at the top. Does this change your opinion?
2. My only evidence of the 2008 filing is a Delivery Confirmation. It went in the same envelope that my 2007 amended return went in. They have the 2007, which truly was past the statute of limitations. How likely is Appeals to believe that I sent it? I know that takes a crystal ball.
3. I know that in normal litigation "discovery" starts the clock. Not so with the IRS.
4. In November, 2009, the IRS amended my 2008 return, crediting $3000 to 2009.
Does either 3 or 4 have any bearing whatsoever?