My client has 2 years that she is being assessed for. Both were because she missed reporting income (she has reasonable cause). I recomputed both years and agree with year 1 but am about $6k less then the assessed tax. Client does not have all of the notices, so I don’t have the details of the IRS calculation, I just see a lump sum assessed. My question is, should this be CNC- doubt as to liability? and if so, how do I do this for a partial CNC?
This could be an OIC (not CNC) on Doubt as to Liability to reopen the assessment.
- Get IRP (income reported) for the years involved
- Call PPL Practitioner Hotline and see if you can get the contact info for the Under Reporter Unit so that you can get a copy of the CP2000 that generated the liabilities.
- you have the option of an Audit Reconsideration (my personal preference) or an OIC DATLiability.