Helpful IRS

I have something good to say about the IRS and I want everyone to know about it.

A few weeks ago, I received a check from the IRS with a printed form stating that this was my “tax refund” and that an explanation would follow. I was puzzled as I had directed, in my return, that my tax refund be applied to my 1992 declaration of estimated tax. I reviewed my return for mathematical errors and found none.

When I received my explanation it all became clear. Although I had made no errors, I had failed to take advantage of the option to save taxes on my capital gains by using Schedule D instead of the tax rate schedules.

Although the amount involved was not large, it left me with a good feeling knowing that IRS procedures include correcting overpayment errors of this nature, not just underpayments.

JAMES WOLF, Camarillo