Edward…Just some thoughts ….it’s probably a good practice to respond in writing to every communication from the IRS... you can sometimes “lose” your standing if your response is not in writing &/or is not timely…. such as the 90 - Day Letter… read carefully the communication to understand what they have requested of your client…could be a standard IRS FORM 4564.. Make sure it’s clear to what you are responding….
Use a copy of the IRS correspondence to identify your reply…. & enclose a copy with your reply..
It’s fine to “resolve” an issue on the phone but confirm your understanding in writing… be cordial professional & approachable but also be firm and sometimes, but only sometimes you have to be unequivocal…..
I have found Circular 230 to be a good guide when dealing with the IRS…
Hope this helps with this case as well as future cases….
BYW: Send all mail to the IRS Certified Return Receipt Requested.. Postal Form 3811…
Describe on the Postal Form 3811 (Green USPS card) what’s inside the communication. … use the edges of the of the Form 3811 for this purpose…That will help to establish what you sent them….
There’s more, so much more…but time does not permit…right now!!