Adoption Tax Credit Update

A recap: One year ago we submitted amended 2010 returns to claim 2009 adoption expenses. They sent us two letters over the course of a year; the first asking us to resubmit documentation (along with Baby X's ss# despite the fact that we would have been claiming the credit while we were waiting and there would have been no baby yet, but what-the-hell-ever) and the second that we would get an answer in 45 days. In December 2012 they closed the file with no explanation.  We found out in January 2013, when S went to the office in person only to be told they couldn't give him a reason why it was closed, but there was a zero balance showing. 

We resubmitted the 2010 amended return in February 2013. This time we included a detailed letter pointing out that we are following the rules as laid out by the tax man. In other words, educating them on their own damn rules. We received a letter after 12 weeks asking for the supporting documentation. For the fourth time we submitted the documentation and this time included another letter pointing out exactly which charges we are claiming. (Apparently they can't read an itemized receipt from the agency, or canceled checks).

Recently, we received a letter from the State regarding our 2010 return and some discrepancy they think they found in the W-2s versus what was claimed on the state return.  We sent in the requested documentation and see no discrepancy between our state return and our W-2s. Coincidence?