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to send emails with SecureZip, which Section 11.3.2.4.13, and the Tax- to the denial of innocent spouse
creates ZIP files that are encrypted, to payer First Act. relief for [taxpayer name] for
transmit the redacted case file to taxpay- We request a copy of the fol- income tax years 2011 and 2012.
ers and their authorized representatives. lowing documents in reference to
Under the Taxpayer First Act, P.L. [taxpayer’s name] innocent spouse Diligent advocacy
116-25, when a conference has been request for the income tax years Be patient, document all work, and fol-
scheduled, the Independent Appeals Of- [xx,xx,xx,xx]. The documents should low up within 60 days if no response
fice must ensure that a specified taxpayer be sent to [practitioner and address is received. Protect the clients’ rights
is provided access to his or her admin- and email address] as representative as taxpayers. Remember that not all
istrative file, other than documents the of [taxpayer name]. IRS personnel are up to date on the
taxpayer has provided to the IRS, no ■ All Internal Revenue Service new changes and IRS procedures are
later than 10 days before the date of documents and history sheets of not always followed by IRS personnel.
the conference. A specified taxpayer is any IRS employee in the Innocent Speaking to a manager can be helpful
defined as any taxpayer whose adjusted Spouse Unit, including [name], where a practitioner believes that proper
gross income on the original filed return and the senior manager, including procedures are not being followed. Ev-
does not exceed $400,000 for the tax [name], in the Innocent Spouse eryone has a boss.
year to which the dispute relates, or any Operation Unit, involved in the Remember to reassure clients as
nonindividual taxpayer (entity) whose preliminary determination to deny their advocate, but do not guarantee
gross receipts do not exceed $5,000,000 innocent spouse relief to [tax- results in today’s environment. Keep
for the year to which the dispute relates. payer] for the income tax liabilities clients informed throughout the process
If multiple tax periods are associated for tax years 2011 and 2012. of working with the IRS, and most of
with a dispute, the IRS regards the tax- ■ All Internal Revenue Service all be patient. ■
payer as eligible for access to the case file employees’ case files, notes, work-
if any one period meets the above crite- papers, administrative file, history
ria. As a best practice for practitioners, it sheets, including but not limited
is recommended that the request for the to notes and records of third-party
case file be incorporated into the request contacts, third-party interviews, a Contributor
seeking Appeals’ review of the case. list of third-party contacts, client
Since formal guidance is lacking, the interviews, handwritten notes, Larry J. Wolfe, CPA, is the owner of
following sample wording is suggested emails, records created or ob- Larry J. Wolfe Ltd. in Skokie, Ill. He is a
when requesting the administrative file: tained, including but not limited former chair of the AICPA’s Tax Practice
to printed or typed documents, and Procedures Committee. For more
This is a request under the Freedom computer printouts, computer information about this article, contact
of Information Act, 5 U.S.C. Sec- tapes or disks, or any similar items thetaxadviser@aicpa.org.
tion 552, and IRC Sec. 6103, IRM of any IRS employee in reference

AICPA RESOURCES

Articles Reference chart
Karl, “COVID’s Impact on Penalties and IRS Services,” AICPA IRS Hotlines Quick Reference Chart, tinyurl.com/2jc724np
Insights blog (Sept. 17, 2021), tinyurl.com/huxree96 (AICPA members)
Stigile, “Resolving IRS Hardships With the Taxpayer Advocate CPE self-study
Service,” 51 The Tax Adviser 666 (October 2020),
tinyurl.com/msbvdp38 IRS Disputes: Identifying Options for Your Client — Tax Staff
Essentials, tinyurl.com/5ym3yt7r
For more information or to make a purchase, visit
aicpa.org/cpe-learning or call the Institute at 888-777-7077.

www.thetaxadviser.com January 2022 33