Tax Audit & Notice Services: IRS Assessments (2019)

5	If your client receives a notice from the IRS requesting an unfiled tax return, you need to determine:
	A.- Was a return required to be filed?
	B.- Is your client a victim of employment theft?
	C.- Both 1 and 2.
	D.- Neither 1 nor 2.
6	What should you do if your client disagrees with an underreporter notice but misses the deadline to petition the U.S. Tax Court?
	A.- File an appeal with the IRS Office of Appeals.
	B.- Request CP2000 reconsideration.
	C.- Tell the client there are no other appeal options.
	D.- File an amended return.