Intake Sheet (or Case Record), Recommendation Memo, Client Questionnaire and Transition Memo
All correspondence to and from the client, including print outs of any email correspondence. All correspondence to the client should be a copy of the original signed letter sent to the client.
Forms 2848 (Power of Attorney / “POA”) under the "POA" 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 the file has been properly closed.
All correspondence and forms 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 offices, please use the sign-out sheet located in one of the trays directly beneath the bulletin board in the Administrative Coordinator's office to record the date that you removed the file. When you return the file to the Clinic, record the date returned on the same sheet. Please limit the time the file is out of the Clinic to 3 days and 2 files at any one time. In general, no files should remain out during any extended holidays, such as during Spring Break, without the approval of one of the Clinic Directors.
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.
If you are closing a file, please do not leave the file on the Administrative Coordinator's desk. Place it in the file cabinet and send the Administrative Coordinator a note in Amicus or leave a note on her desk stating that your file is ready for closing.
If you're closing a file and you have not signed the POA, do not revoke the POA. The Administrative Coordinator will take care of the revocation.
