Anyone know an IRS code, section RR, or other citation where it states an individual can file a Form 8606 late? I just tried filing one for 2005 (did not do one then) and was denied (IRS LTR 105c) stating they would not allow my claim because it was beyond 3 years.
Now, I need to find out where it states in the IRS documentation that this can be done and provide it to the IRS (imagine that).
There is a lot of online discussion that people have successfully done this (for much earlier years than 2005) and received IRS letters acknowledging receipt (not denial).
Now, I need to find out where it states in the IRS documentation that this can be done and provide it to the IRS (imagine that).
There is a lot of online discussion that people have successfully done this (for much earlier years than 2005) and received IRS letters acknowledging receipt (not denial).