At least this second time, I truly did the same. I followed the checklist and everything to a T and went over everything a thousand times. It was extremely organized. Neither of the reasons my application was returned are things that are covered on the checklist. : ( There was no way for me to know they would not accept the 2015 NOA (it is still, technically, the most recent taxation year) and the Use of a Representative form for your spouse to receive your mail is not covered anywhere either. I only learned about it by reading this forum.