There is no need for me to contact Mr. Cohen again. As he told me I could not handle the problem myself! Well I will have Ms. Schneider send him a copy of the 3 years of refunds she got back PLUS interest. I feel Jack should return her money for this issue, since the IRS has NO record of your office contacting them. If she does not receive the refund she will contact the IRS again and the better business bureau.