I'm certain that many of you, like myself, use computers to assist in personal and business matters. Very often the reports and data generated by the computer programs tend to be more numerous and contain more detail than we really need. Also, the computer programs are unforgiving in identifying even the smallest item that may differ from the norm.

The IRS has their computer programs "fine tuned" to the point that they identify minute computational error. However, in certain instances the computer programs and selected data input has not been set or characterized to recongnize data, etc as an exception, that relate to rules pertaining to U.S. taxpayers employed and residing abroad. In these instances, often the IRS proposed tax change notices generated are not valid. There are also instances when certain information obtained from banks, stock brokers, mutual fund managers etc, and included in their calculation is invalid because of IRS inadequate or improper data merging procedures.

The IRS does recognize that the above circumstances pointed out above may exist. To deal with this and other possible IRS miscues their proposed change notices generally contain a statement such as... "If you think we have made a mistake please call us at the numbers listed above". In certain cases it requires the review of an income tax professional for assistance. The IRS Code, Regulations etc are very voluminous and complicated, to the extent that they can not be easily understood by the average person.