1. Whose tax account is involved?
Identify the taxpayer or entity, the agency, and the tax type. Personal and business obligations may need separate consideration.
Home
THE CASE ASSESSMENT
Know where you stand. Then decide how to proceed.
A tax problem often arrives as a letter and a balance. A useful recommendation needs more: the history behind the account, any approaching deadlines, the state of your filings, and a realistic view of your finances. The Case Assessment brings those facts together in a written explanation you can use to make a decision.
01 / A defined piece of professional work
A defined piece of professional work
We begin with a short conversation to understand the issue and whether a professional assessment is appropriate. If it is, you receive a separate scope and price before assessment work begins. Relevant tax years, the records needed, and any exclusions are identified in that agreement.
The assessment has its own purpose: to establish the position, explain the practical choices, and identify what still needs attention. It does not enroll you automatically into a representation engagement. Assessment pricing is provided in writing after the scope is confirmed.
02 / Twelve questions that shape the review
Twelve questions that shape the review
The relevant checks depend on the matter and the agreed scope. An unanswered question is recorded as an open issue, rather than treated as a settled fact.
2. Which years or periods are open?
Establish the periods involved and distinguish the current issue from older or unrelated matters.
3. What makes up the balance?
Separate assessed tax, penalties, interest, payments, and adjustments where the available records allow.
4. What do the account records show?
Compare available transcripts, notices, returns, and prior correspondence; identify gaps or conflicting information.
5. Are required returns filed?
Identify missing filings and whether preparation or amendment work needs a separate scope.
6. What response dates need attention?
Read the actual letters for dates and required actions. Identify issues that cannot wait for a routine review.
7. Has collection activity begun?
Establish any known lien, levy, garnishment, or other collection action and the documents supporting it.
8. Is the underlying assessment disputed?
Distinguish disagreement about what is owed from difficulty paying a correctly assessed balance.
9. What has already been tried?
Review existing arrangements, prior applications, previous representation, and unresolved requests.
10. What can the finances support?
Consider relevant income, necessary expenses, assets, and obligations before discussing affordability or potential options.
11. What current obligations must be maintained?
Identify ongoing filing and payment responsibilities that affect a workable next step.
12. Which routes warrant further work?
Compare the realistic paths, information still needed, and whether MTR or another resource is appropriate.
03 / What you receive in writing
What you receive in writing
Your position
A readable account of the periods, balances, filings, and notices reviewed, together with the source records and material uncertainties.
Your priorities
The actions and information that need attention first, including any identified response dates and missing records.
Your practical choices
Potential routes worth considering, the facts each depends on, and reasons a commonly advertised option may not fit.
Your next decision
Recommended further work, any proposed representation scope, and a clear explanation if direct assistance or a different specialist appears more appropriate.
04 / Representation is a separate decision
Representation is a separate decision
If you choose to proceed with MTR, the representation agreement identifies the work, fees, responsibilities, and authorizations for that next stage. The assessment agreement does not by itself authorize unlimited agency contact, return preparation, appeals, or litigation.
A scheduled conversation or an assessment request does not pause an IRS deadline. If a letter calls for immediate action, raise the date when you first contact us so the matter can be considered on the right timetable.