Side I - Basic Client Data
Amicus File Summaries, Recommendation Memo, Client Interview Forms, Case Record Sheet, Amicus Chronological List (under “Case Tracking” tab)
Side II - Client Correspondence
All correspondence to and from the client; All correspondence to the client should be a copy of the original signed letter sent to the client.
Side III - Miscellaneous
Forms 2848 (Power of Attorney / “POA”) under the “POA’s” tab, evidence supporting the client’s claims, PACER and Accurint reports, and any other documents not clearly defined as belonging on Sides 1, 2, or 4. POA revocations should be placed on top of the IRS Correspondence side to show file has been properly closed.
Side IV - IRS Correspondence
All correspondence to and from the IRS including Petitions, Appeals Notebooks, IRS Records of the client’s Accounts, IRS Tax Return Transcripts, IRS Transcripts of Third Party Reporting Information, Tax Returns, POA Revocations, etc.
Should you need to remove a client file from the Clinic, please use the sign out sheet located on the third tray below the bulletin board in the Administrator's office to record the fact that you took the file. You should only check out 2 files at a time for a maximum of 3 days. When you return the file to the Clinic, record the date returned on the same sheet.
If you are leaving town, please do not take the files with you. That is the only complete copy we have of the file. If we receive a phone call from the IRS or the client we need access to the file.
