You requested that the IRS send you a copy of the extension request envelope showing the postmark; however, the IRS has lost it. The IRS recently attached Robert’s bank account for the $2,900, thereby seizing the funds directly. You have known Robert for years, and he could be described as a good, law-abiding, taxpaying citizen. He always pays his taxes on time, has never been in trouble with the IRS, and is not a tax protester. Robert asks you to recommend whether he should engage a tax attorney and sue for a refund, knowing that the legal fees for such an action will probably exceed

$10,000.

After appropriate research, write a letter to Robert explaining your findings. His address is 432 Lucre Street, Tecate, CA 91980.