Question

Tax Audit & Notice Services: IRS Assessments (2019)

5	If your client receives a notice from the IRS requesting an unfiled tax return, you need to determine:
	A.- Was a return required to be filed?
	B.- Is your client a victim of employment theft?
	C.- Both 1 and 2.
	D.- Neither 1 nor 2.
6	What should you do if your client disagrees with an underreporter notice but misses the deadline to petition the U.S. Tax Court?
	A.- File an appeal with the IRS Office of Appeals.
	B.- Request CP2000 reconsideration.
	C.- Tell the client there are no other appeal options.
	D.- File an amended return.

Answer 1

(5)

Both 1 and 2 - option C

Confirmation is required whether the person is liable to file return and  he is not a victim of identity theft.

It is not compulsory for everyone to file returns, Your tax filing status and gross income are the prime determiners of whether or not you need to file.

If  another person has already filed a return under your SSN, you cannot file return, this kind of employement theft must also be checked.

(6)

Request CP2000 reconsideration - option B

If you miss the deadline to respond, you can request CP2000 reconsideration