<prompt> Human: Hello experts of personal finance! Im at a loss of what to do next. I received notice from the IRS that I owe taxes on income earned from renting out my primary residence in 2014. However, I had rented it out only 10 nights, so i responded back in writing explaining this and providing proof, as well as a printout of IRS publication 587 Topic 415 that confirms There is a special rule if you use a dwelling unit as a personal residence and rent it for fewer than 15 days. In this case, do not report any of the rental income... The IRS Case manager sent a response letter that simply said Rental income is always taxable. Please complete Form Schedule E for reporting rental income. Im confused why my situation doesnt fall under the stated rule. Am hoping someone can either point out my error or guide me on how to continue contesting this. Thank you so much!Edit 1: I called the Taxpayer Advocate hotline Thanks, uBotsty987, and after 45 minutes of being on hold tossed around between a few folks, they transferred me to the direct line of someone at the IRS. After explaining my situation and essentially repeating what I had stated in my original letter including the special rule reference, I was told to re-fax everything I originally mailed to them. He told me that he would take a closer look at my materials and the rule I referenced. He repeatedly asked for the publication number and topic number, which I already included in my original response letter and makes me wonder how they track our history of communications. Im concerned that they didnt bother reading through my documentation the first time, so we shall see how this time goes! Thanks, everyone, again for your help.  <response>: Get in contact with a Taxpayer Advocate. They can help you immensely with this issue. 