2. Getting started in tax problem resolution
a. Marketing
i. Yellow page ad
ii. Lien letters
iii. Postcards
iv. Radio
v. Website
vi. Sponsorship of Events in Community
vii. Classifieds
viii. Special Interest Articles
b. Client contact
i. Prepare for your first call
ii. Handle your first call
1) Phone etiquette
iii. Initial interview: A 5-step process
1) Initial interview form
iv. Setting appointments/consultations
v. Confirming appointments/consultations
1) Confirmation letter
3. Prepare for appointments/consultations
a. What to have ready
i. Initial interview form
ii. 2848 with instructions
iii. 8821 with instructions
iv. CAF Unit Cover Letter
v. Common Reasons POAs are returned
vi. Limited Practice without Enrollment Pub 470
vii. Transcript Request from Disclosure Office Form (Disclosure Office Locations)
viii. FAQ form
ix. Fee Schedule
x. New Client Intake Form
xi. 433-A, 433-B Document Request Cover Letters
xii. Engagement letters Phase One & Phase Two
b. Forms that you should have available
i. Printed or electronic
1) Form 2848, Power of Attorney
2) Form 8821, Alternate Representative
3) Form 9465, Installment Agreement Request (Where to Send)
4) Form 433-F, Short CIS (Individual)
5) Form 433-A, Long CIS (Individual/Self-Employed)
6) Form 433-B, CIS (Business)
7) Form 656, Offer in Compromise (656A, 656-L)
8) Penalty Abatement IRM Section 20
9) Form 8857, Request for Innocent Spouse Relief (Instructions)
10) Publication 971 Innocent Spouse
11) Form 12510, Questionnaire for Requesting Spouse
12) Form 8379 Injured Spouse
13) Form 9423, Collection Appeal Request
13) Publication 1660 Collection Appeal Rights
14) Form 911, Application for Taxpayer Assistance Order
15) Information on Taxpayer Advocate Service (TAS) Pub 1546
13) Form 12153, Request for Collection Due Process Hearing
14) Attachment Letter for Form 12153
15) Letters and Notices with Appeal Rights
16) Form 843, Claim for Refund Request for Abatement (Instructions)
c. Administrative Procedures
i. Proper set-up of files for success
ii. Fees
iii. Tracking fees
iv. Tracking cases for deadlines & follow-up due dates
v. Q & A opportunity
vi. Close-Out Letter
vii. Client Evaluation Form
viii. Discount Voucher Form
4. Transcripts and Correspondence
a. Ordering transcripts, records of accounts
i. Literal transcript
ii. Wage and income transcript
5. Guard against malpractice, lawsuits, and requests for refunds
a. Proactive client contact
b. IRS and Client Correspondence
c. Never say...
PRESENTER: Norma Padilla, Legal Assistant, Tax Problem Resolution Representation Consultant
THE PERFECT TAX TECHNICIAN (PTT) TRAINING PROGRAM PUBLICATION ONLY
CLICK HERE for Order Form
1. Overview of Tax Problem Resolution Practice
a. Resolution options available
i. Publication 594
ii. Offer in Compromise
iii. Penalty Abatement
iv. Installment Agreement
v. Statute of Limitations
vi. Innocent Spouse
vii. Injured Spouse
viii. Bankruptcy
ix. Currently Non-Collectible
2. Conducting the initial interview
a. Telephone or in-person
b. Practitioner or Tax Technician? How far should this go?
i. Depends on firm policy
ii. Depends on experience
iii. Depends on relationship skills
iv. Depends on firm size
3. ABC's of forms
a. Form 2848, Power of Attorney
b. Form 8821, Alternate Representative
c. Form 9465, Installment Agreement Request
d. Form 433-F, Short CIS (Individual)
e. Form 433-A, Long CIS (Individual/Self-Employed)
f. Form 433-B, CIS (Business)
g. Form 656, Offer in Compromise
h. Penalty Abatement IRM Section 20
i. Form 8857, Request for Innocent Spouse Relief
j. Form 12510, Questionnaire for Requesting Spouse
k. Form 9423, Collection Appeal Request
l. Form 911, Application for Taxpayer Assistance Order
i. Information on Taxpayer Advocate Service (TAS)
m. Form 12153, Request for Collection Due Process Hearing
n. Form 843, Claim for Refund Request for Abatement
o. Medical Questionnaire Form
4. Reading transcripts
a. Filing and assessment dates
b. Penalties and interest posted
c. Payments posted and transferred from other periods
d. Expiration of assessment or collection statutes
5. Corresponding with the client and the IRS
a. Faxed information should be receipted
b. Phone calls should be noted in file
i. Follow-up with confirming letter or fax
6. Preparing a "review ready case" for your practitioner
a. Assisting in case analysis
7. Planning techniques to save client money
a. Creativity in planning
i. The analytical process on a case
ii. Asset strategies
iii. Income strategies
iv. Expense strategies
8. Avoid malpractice, lawsuits, and requests for refunds
a. The importance of deadlines
b. Protect yourself through correspondence
c. Things to never say
d. Dealing with unreasonable expectations
PRESENTER: Norma Padilla, Legal Assistant, Tax Problem Resolution Representation Consultant
