Representing the Taxpayer Who Has No Records 2017

Topics

• Steps a practitioner take to assist a client when they do not have records to file a return
• Documentation requirements for a practitioner when filing a return
• Ways for a practitioner to minimize their exposure when filing a return with a lack of documentation
• Penalty structure for taxpayers and preparers when the taxpayer cannot support the numbers claimed on a return
• How should a practitioner representing a taxpayer before the IRS during an exam handle the documentation issue?