Why might a practitioner submit more than three months of bank statements?

A practitioner may submit more than three months of bank statements to accurately reflect seasonal income patterns For taxpayers whose income fluctuates significantly throughout the year three months of statementsespecially peak monthscan distort average income and lead to inflated IRS calculations Submitting only three months of bank statements can overstate a seasonal taxpayers income if those months reflect peak earning periods The IRS typically averages deposits over the period submitted so failing to provide a longer timeframe may result in an unrealistic income determination and denial of relief