@michelemusickburns - one more thing, and this could save a lot of hassle.... what every adjustment I've seen on these boards boil down to is what the taxpayer entered as received for the stimulus last spring. That spawns one of two issues.
1) the taxpayer just didn't enter what was received correctly so it does not match the IRS records. that is why I implore a review of the bank statements and not go off memory.
2) the taxpayer indeed did not receive the stimulus, but since the IRS adjusted the return, taht means they think they sent it to you, the old 'lost in the mail' syndrome. The way to solve this is to send in a tracer form and get the US Treasury to determine if the check was cashed or not.
https://www.irs.gov/pub/irs-pdf/f3911.pdf
what did the letter from the IRS actually state? did it really specifically state they denied your son as a dependent? or did they just state they adjusted the Recovery Credit and listed 6 potential reasons... I just hope you are not going down the wrong 'rat whole!"
