Mr. Darcy O'Brien has just receieved a Notice of Reassessment requesting an additional payment of $72,500 for the 2016 taxation year. He is outraged in that he believes that the CRA is harassing him because of his previous difficulties with the CRA. These previous difficulties resulted in his paying both penalties and interest.

He has asked for your services in dealing with the Notice of Reassessment and you agreed to meet him on March 26, 2020. At this meeting, Mr. O'Brien assures you that his 2016 return was correctly prepared and filed on time, and there is no reasonable basis for the CRA claim. After he describes the issue, you decide it is likely that his analysis of the situation is correct.

 

Indicate what additional information should be obtained during the interview with Mr. O'Brien and what steps should be taken if you decide to accept him as a client?