Jainen or other IRS procedure expert

[BulldogTom]

This is a continuation of the thread from a couple days ago. The auditor has sent the closing agreements for my clients to sign. She is giving us everything we wanted, EIC, CTC, Add'l CTC, MFJ, all 4 dependents. It all looks good with one exception.

She zeroed out the spouses return and it shows an amount due, which is proper. She then added the amounts to his return. All good so far. But there is $3,130 of EIC that was "Frozen" by the IRS on his original return. She is showing that amount as having been paid in the Examination Changes section of form 4549. In the "Other Information" section of the form she has a note that says "RELEASE FROZEN REFUND - EIC FREEZE - $3130"

I am concerned because the net effect of the examination changes is an amount due by my client, but when the frozen EIC is released, it is a net refund.

Is this the proper procedure for the agent to follow. She says it is, and I would like to believe her and wrap this up, but I don't have a great deal of confidence in this particular auditor's abilities.

Is everything OK the way she is showing it on the return?

Thanks very much for your time and opinion.

Tom

Lodi, CA