Oh how I wish I could tell them EXACTLY what I'm thinking. But I'm a professional (sometimes it's soooo hard to be professional) and I don't want to be snide or insulting. Up to this year they've been good clients. She has said she spoke to several accountants and they all say they are entitled to the full exclusion. I don't know how she was explaining the situation to them. I sent her Pub 523 page 17 and highlighted the paragraph that CLEARLY gives instructions about the partial exclusion and the recapture of depreciation - 3 times I sent it to her with numerous text messages correcting her. There's even an example in the next column saying precisely this.

If she insists on an amendment, I will tell her no and she's on her own with another tax professional - and the governments!

Thank you for your input.