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Building the case: issues, risks and documents

SEE 3 Chapter 13 · IRS outline 2B1, 2B2, 2B3, 2B4, 2B5, 2D1, 2D2, 2D3, 2D4, 2D5

A good representation is won before the first meeting with the IRS. When a client walks in with a notice, Nadia runs the same routine: what exactly is the issue, is there any criminal risk, can she handle it, is there a conflict, what do the IRS's own transcripts say, and which documents will prove the client's side. This chapter walks Theo through that preliminary work using three new files: Daniel's exam, Walt's payroll problem and a cash-rich restaurant owner.

In this chapter

1. Identifying the issue
2. Spotting criminal risk
3. Competence, expertise, time and conflicts
4. Transcripts and e-Services
5. Financial and legal documents
6. Contemporaneous records, entity documents and later returns

This chapter has 6 lessons and 50 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• Spotting the issue
• criminal warning signs
• competence and time
• conflicts
• transcripts and e-Services
• financial, legal and entity documents

Chapter 12: Form 8821, the CAF, privacy and changing representatives · Chapter 14: The taxpayer's finances and ability to pay