USA Circular 230 - Section 10.22(b) - Reliance on others

DTA93433

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In the course of meeting a client to discuss preparing his 2010 NC (delinquent) tax return, I was given an IRS wage & income transcript (2010) and a copy of Form 1040 - prepared and filed by another tax preparer.

In comparing the actual tax return to the wage & income transcript, a W-2 was missing from Box 7 (wages).

I notified the client (orally) that 2010 would need to be amended (1040X), before we could file NC.

Recently became enrolled....and want to be compliant. Is it necessary for me to prepare something in writing of my notice to client - or would an email suffice. Comments welcomed.
 

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