Adoption Credit Carry Forward Still not received

Hi - I adopted a little boy in 2007 and filed for the adoption tax credit (which I received all that I could to match my tax liability at the time). Now for 2010, we can claim all the adoption credit carry forward amount remaining (which is alot since I filed for 2008 & 2009 but it was always zero that I could claim). I received a letter after many months of being on hold with the IRS (filed this adoption credit carry forward in March of this year), that they want the original amount of the adoption credit back from 2007, since no receipts were received for this claim and my carry forward has been disallowed......any how, this is just going on and on. I called the IRS again, I received a Tax Advocate (which is no help) in Sept. and finally it has been resent to an exaimer at the IRS for review and there still could be issues. I sent every receipt and proof and birth certificates. How can you be denied this claim if you are legit. It seems almost like a trick. The TA calls me every so many weeks and says she will get back to me in 2 weeks...this has went on for weeks and now she called last week and said that she will call me the second week of December. I called the accountant whom originally filed my adoption credit in 2007 and he said that there is no way they can make me pay anything back. I did everything right. How can this be possible that the IRS is saying this? Has anyone received their adoption credit carry forward full amount back? Thanks, and sorry for the long note.