Discussion:FTHB credit denied, mobile home (consumer Q)
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Discussion Forum Index --> Consumer Questions --> FTHB credit denied, mobile home (consumer Q)
| 6 October 2009 | |
| All right, the IRS has denied my claim for the first time homebuyers credit because of mortgage interest was received in year 2006 and therefore I do not qualify.
I am going to write back to the IRS and tell them that this was a mobile home, that we paid personal property tax for it, that was not affixed (no concrete pad, nothing tying it down, and it's still been on wheels since it was bought). As a matter of fact, it has been sold, moved, and there is no trace that this trailer has ever been here. So I feel that this meets the following: Reg. 1.121-1(b)(1), especially in reference to "Property used by the taxpayer as the taxpayer's residence does not include personal property that is not a fixture under local law." Any advice on the argument? | |
| 6 October 2009 | |
| not particularly, but what if the mortgage interest was paid on a vacation home and not a principal residence? It seems as if these refunds aren't quite as easy as the media would make them seem. | |
Death&Taxes (talk|edits) said: | 6 October 2009 |
| Mike: read the 'stuffers' they sent with the rejection so you can be sure of your appeal rights. And consider hiring a professional, or better a Tax Attorney because it is possible that if your appeals fail, you will end up in District Court, since this is not a Tax Court matter.
I think IRS will rely on the definition of personal property they outlined under old Section 1034. | |
| 13 October 2009 | |
| Ok. The first step to appeal their decision is to write them a letter, explaining why I disagreed with them and provide necessary documentation. If that doesn't work then I'll look for a tax attorney.
My arguement is the exclusion under 1.121-1(b)(1) described above. Ishowed the relavance from page cr-2 here: http://assets.opencrs.com/rpts/RL34664_20080912.pdf
I explained that the mobile home was originally delivered to a trailer park, then moved to the location in question where we did not own the property and the landowner told us we couldn't leave it permanently. It has been sold and moved. During all this time, it's been on it's original wheels, no permanent foundation, nor anything affixing it to the ground. Finally I provided the following court case that determined that the mobile home could not be considered a permanent residence because of sec 1.121-1.(b)(1). See page 4 http://stab.mt.gov/pdf/Reiter.pdf | |
| 13 October 2009 | |
| No...WV. But I couldn't find any other cases that were relavant. | |
| 13 October 2009 | |
| I would advise citing the code and regs mentioned on page 4, then, and not a case out of your client's district unless you intend to appeal to the Supreme Court. | |
| 13 October 2009 | |
| oh, this isn't even a court case, but a state tax department ruling - even less value as 'authority', and of no value in an argument to the Supreme Court | |
