Brand — Case Diagnostics

Step 3

7. Have you received an IRS notice dated between the past 31 days but less than one year ago that had any of the following specific headings? Select all that apply.

Note

Notice of Intent to Levy and Notice of Your Right to a Hearing Notice of Jeopardy Levy and Right of Appeal Notice of Levy on Your State Tax Refund- Notice of Your Right to a Hearing

Date(s) of IRS notice(s)

Note

Date of IRS notice

Diagnostic result:

Since a “…Right to a Hearing or Right to Appeal” notice was received and dated less than one year ago, an Equivalent Hearing Request may need to be filed. This should be filed if an acceptable resolution cannot be worked out with the IRS Collection Division. Have client send this notice to you.

Equivalent Hearing Request

Engagement LetterIRC 7216 DisclosureForm 2848Form 12153

8. Have you received an IRS notice(s) with the specific heading “Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320” and the “You must request your hearing by” date has not yet lapsed?

Note

Yes No

Request by date(s)

Note

Date of IRS notice

Immediate Collection Due Process Appeal

Engagement LetterIRC 7216 DisclosureForm 2848Form 12153

Since a “…Notice of Federal Tax Lien Filing and Your Right to a Hearing or Right to Appeal” notice was received and the “You must request your hearing by” date has not lapsed, an immediate Collection Due Process Appeal needs to be filed. Have client immediately send this notice to you.

9. Concerning this income tax liability, was a joint return filed for any of the years listed?

Note

Yes No

Was there an understatement of tax on the return(s) attributable to an erroneous item of just one spouse?

Note

Yes No

Did the other spouse know, or have reason to know of the understatement?

Note

Yes No

Diagnostic result:

Since a joint return was filed, and an understatement of tax is attributable to just one spouse, innocent spouse relief may be available.

Innocent Spouse Relief

Engagement LetterIRC 7216 DisclosureForm 2848Form 8857Form 12509