Recently my mother died - how to handle her living trust account - Does the date of trust formation change?

Question

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?

Answer 1

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.