LOL on the Bourbon!  And no way did I think you were making light of this issue.  I truly appreciate your help.

Ok if I haven't provided all the information you needed to help please please please let me know what I missed and I will get it to you post haste.

Here are the facts:

• One dependent was used as a qualifying dependent for the RRC.  Dependent is age 9, soc sec is number is accurate and correctly included on tax return
• All information of dependent (name, dob, soc sec number, full name) has not changed in 9 years and all information is carried over every year with lacerte)
• Said dependent was also used for the Child Tax Credit and has been for 9 years.
• Client does have another non-qualifying dependent which is an 81 year old mother.  Mom was not used for RRC nor the Child Tax Credit.

I'm a gin man myself and on occasion enjoy a dirty martini, shaken not stirred.

Here's where I am with this.  Given that the IRS did not specifically disclose why the RRC was disallowed, the amount of the Economic Impact Payments were accurate, properly included in the Recovery Rebate Credit worksheet (via lacerte) and that the qualifying dependent is properly included in the Recovery Rebate Credit worksheet, I have to believe that the IRS has made an error in their notice. 

I wanted to thoroughly vet this through the Lacerte tax discussion before preparing a letter for my client to sign and send to the IRS.  I feel I've done my due diligence on this and I am prepared to move forward.

If you feel there is anything I've left out, please advise.

Again thank you so much for your insight.

PPE