Asher has been a tax preparer for many years and is still getting used to working with virtual clients. He pulls a return down from the fulfillment network containing two Forms W$-2$ and information for a single parent, Levi, age $32$ and two children ages $8$ and $10.$

Social security numbers for Levi and the children are included, as are a driver's license, home address, email, and contact information. Levi is a prior client, but was not Asher's client previously, and says he wants his refund deposited to the same account as last year.

How should Asher proceed?

Refuse to prepare the return unless Levi agrees to schedule an in$-$person appointment with Asher.

Since Asher has all of the needed information, he should simply prepare the return and upload it to Levi using approve online for his approval.

Asher should schedule a call or video conference with Levi and conduct a thorough tax interview to verify the information received, assure that Levi qualifies to claim the children as dependents by documenting the questions asked and Levi's responses, and to inquire about other income for which a reporting document was not received.

Levi should send an email to Asher asking him to reply promptly attaching copies of all social security cards along with a bank statement verifying his account information.

Mark for follow up