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A few months ago, my mother died. She had a living revocable trust which reported its income to the IRS under her social security number. When she died the trust became irrevocable and I went to the IRS's website and got an EIN number for the trust. When I was applying for the EIN number, it asked me when the trust was created. I put the date the revocable trust was created not the date my mother died. Was that wrong?

The form letter that got back was long and it did contain the EIN number. Yesterday, I read the entire letter and noticed that it says that I need to file tax returns for the trust for the time period that the trust was revocable.

The IRS is wrong about this because:
1) While the trust did have income during that time period, its income was reported on my parent's tax return. As a result, taxes were paid on the income.
2) The trust has no employees.
3) Revocable trust do not normally file tax returns.

I am tempted to just ignore the request for back income tax returns. What should I do?

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    The conversion to irrevocable makes the trust an entity distinct from the previous trust.
    – Jon Custer
    Commented Sep 21, 2023 at 15:08
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    As littleadv said in their answer, don't ignore the request. Contact the IRS and fix the error. This isn't a criminal court of law - the burden of proof is on YOU to prove that you haven't failed to file tax returns and don't have any back taxes to pay. Ignoring it won't make it go away.
    – Stan H
    Commented Sep 21, 2023 at 17:43

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When I was applying for the EIN number, it asked me when the trust was created. I put the date the revocable trust was created not the date my mother died. Was that wrong?

Yes, because revocable trust is disregarded. They are asking about the date the trust become irrevocable.

I am tempted to just ignore the request for back income tax returns. What should I do?

You should contact the phone number on the letter and explain your mistake, so that they issue and send you an EIN.

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