Practice Before the IRS Essentials Checklist

Summary

This checklist provides a list of signposts and steps to follow in practice before the Internal Revenue Service, awareness issues, agreements during examinations, settlement procedures, closing agreements, and offers in compromise. The checklist purports to optimize the client's position in IRS negotiation, using prudent consideration of grounds and conditions that form IRS decision-making and objectives. This checklist focuses on substantive and procedural elements conducive to mitigating adverse consequences to the taxpayer client.