MAY 25, 2001
DEAR JANIE:
Yours is a unique situation, certainly. You are right, there seems to be no need to probate the will just for this small matter. Obviously, you can't submit a "certified copy" if there is no way to obtain a certified copy, but sometimes you wonder if the people at the IRS could fully understand a common sense statement like that.
If I were you, I would just attach whatever copy you have of the will (just so they can examine it to see what it says) and either make a handwritten notation on the will that there was no need for the will to be probated because the property passed through being jointly owned, or submit a typewritten letter that explains this. Or better yet, submit any documentation that would verify that the property was jointly owned, with at least one or more of the pieces of documentation being certified, if that is possible. If it is not possible for the documentation to be certified, then just go ahead and submit what you have and don't worry too much about it.
SINCERELY,
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