Ms. Stroud, IORS agent #1004366044, provided polite, professional assistance which should be recognized. Ms. Stroud took my call and because of the questions involved, had to review my tax records, which expectedly took time. Ms. Stroud would periodically come back on line to let me know she was still reviewing the documents and hadn't forgotten me. Now days, so many who put you on a phone hold fail to let you know they are still working the issue so you know they haven't died. Thank you Ms. Stroud for your professionalism.