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DC CURRENTS

return workpapers and tax returns. In
this case, the practitioner is guided Procedures should be in place at any remote
by Rev. Proc. 97-22, which provides
procedures for electronically storing im- location to ensure that only the practitioner
ages of hardcopy paper documents and oversees the receipt and sending of any
storage of electronic books and records.
Remote-working tax practitioners may packages to and from tax authorities.
need to arrange for someone at the of-
fice to scan and preserve documents,
or they may ensure they have the right platform. Checklists and reviewer notes adequate time to prepare extensions,
equipment to do so at their remote loca- also should be input via computer for prepare returns, and make certain
tion, ensuring that, once documents are easy access from anywhere, by any au- that filings were provided to clients
scanned and preserved, paper copies may thorized person. in enough time to take them to the
be destroyed. Perhaps the greatest void in work- post office. Today, returns generally are
ing remotely is the absence of key prepared and filed electronically. Due
Working efficiently colleagues — especially for developing dates can be tracked similarly on an ap-
Years ago, working remotely was not professionals who benefit from the propriate electronic platform, just as in
perceived as the most efficient way to presence of their contemporaries and an office. Whether on one’s stand-alone
work. In a tax practice, preparing tax supervisors, and for consulting and computer or through an office network,
returns, reviewing files, and consulting collaborating on tax issues. For those due dates should be readily available to
without the presence of key personnel, working remotely, even if only part of practitioners outside the office. Even so,
important client files, and necessary the time, ensuring a videoconferencing however, timely preparing and filing is a
technology were barriers to efficiency. platform is available will allow face- human-driven process; the presence of
As tax filing dates approach, remote to-face engagement when practitioners professionals in an office facilitates this
workplaces also entail the absence of cannot be together in person. Tax pro- process as in-person colleagues remind
staff responsible for ensuring the timely fessionals can often participate in client each other of workload and due dates.
and successful transmission of tax meetings via videoconferencing as well, Practitioners must also track tax
returns. How does the remote worker fostering a more personable discussion, authority administrative due date
ensure efficiency while working in an especially if they are scheduled at the postponements, such as for disasters.
environment without these important last minute. Recently, more disaster due date post-
on-site resources? While video meetings are not the ponements have been granted than in
Today, preparing tax returns usu- same as in-person meetings, much of prior years, with specific terms regard-
ally involves the use of software or the experience can be replicated. The ing who is covered and when they are
web-based technology. Web-based ap- face-to-face experience, even if via covered. Practitioners working remotely
plications are usually built to allow use video, allows the discussion to flow must make sure they carefully follow
from anywhere there is a secure internet differently, enabling participants to those developments that relate to their
connection. Stand-alone applications, note facial expressions and reactions clients and practice, especially if they are
however, can require local processing and observe their places in line for accustomed to in-person staff managing
with a local computer. For the remote speaking. This can foster efficiency and changes in due dates.
tax return preparer — and reviewer — even allow for more personal interac-
today’s technology should allow for tion where colleagues are in different The goal of all
efficient tax return workflow. From locations and ordinarily would speak practitioners: Producing the
workpapers and checklists to the tax re- by telephone, particularly during the highest-quality work
turn software itself, all should be avail- busiest times. For many years, the formula for produc-
able to preparers and reviewers on their ing the highest-quality work product
computer or online. Today’s staff should Managing due dates involved long hours at the office. The
be ready and equipped to prepare tax Tax practice is a due-date-driven physical office provided everything
return workpapers and other docu- profession. Some practitioners can needed to timely prepare extensions,
ments on their computers and share recall attending tax department paper estimates, and tax returns. The presence
them in a secure online format, such tickler meetings to review their clients’ of colleagues promoted collaboration
as a secure web-based or encrypted due dates and ensure that there was and engagement — key components to

42 January 2023 The Tax Adviser