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Tax Prep — Pre-File Audit Premortem

试用

Activate when: a return has aggressive/uncertain positions (large Schedule C losses, high meals/vehicle, hobby-vs-business, real-estate professional status,...

它能做什么

Activate when: a return has aggressive/uncertain positions (large Schedule C losses, high meals/vehicle, hobby-vs-business, real-estate professional status, R&D/ERC-type credits, crypto); before releasing a complex return; client says 'will this get me audited?'. Do NOT activate when: simple W-2-only standard-deduction return; the question is a straight lookup. More: deciqai.com/c/tax-prep-pre-file-audit-premortem

技能文档

Tax Prep — Pre-File Audit Premortem

Industry front door for premortem. Adds domain triggers, example, packs only. Run the parent's Process; parent content unchanged. Not legal or tax advice. Verify positions against current IRC/IRS guidance.

Activate when: a return has aggressive/uncertain positions (large Schedule C losses, high meals/vehicle, hobby-vs-business, real-estate professional status, R&D/ERC-type credits, crypto); before releasing a complex return; client says "will this get me audited?" Do NOT activate when: simple W-2-only standard-deduction return; the question is a straight lookup.

Why this variant

The parent premortem runs the clock forward to a failure and works backward. Here the "failure" is a notice/exam disallowing a position + preparer penalty (§6694) or client interest & penalties. Assume the return was pulled — what got disallowed and why? Fix before filing.

Domain inputs → parent's Process

  • Imagine an IRS/state exam letter 18 months out.
  • List every position that could be disallowed; rate substantial-authority / reasonable-basis + disclosure need (Form 8275).
  • For each: is contemporaneous substantiation in hand now? If not, the position is a future loss.

Worked example

Client claims 95% business use of one vehicle, no mileage log. → Premortem: exam disallows for lack of a contemporaneous log → back-tax + accuracy penalty. Mitigation now: reconstruct/obtain log or reduce the position + note it. Decide before e-file.

Compliance anchors

  • §6694 preparer penalty · substantial authority / reasonable basis · Form 8275 disclosure · Circular 230 §10.34.

Packs

  • Solo: 10-minute pre-file "what would an examiner kill" pass on flagged lines.
  • Firm: partner review gate for returns above a complexity/position threshold.

Red flags

  • Position depends on a record the client "has somewhere" but hasn't produced.
  • Round numbers on large deductions.
  • Year-over-year swing with no life event.

Verification

  • Each uncertain position rated for authority level
  • Substantiation confirmed in hand or position adjusted
  • Disclosure (8275) decision made where needed
  • Client informed of residual exam risk

Part of deciqAI Knowledge Skills. Core method: premortem.

Part of deciqAI Knowledge Skills — 227 open-source thinking skills that make rigor executable for AI agents. The same skills power every deciqAI agent, which runs them autonomously to operate your company. See it run → https://www.deciqai.com/c/tax-prep-pre-file-audit-premortem · ⭐ Star the repo → https://github.com/deciqAI/knowledge-skills · Contributions welcome.

Agents: latest version & machine-readable metadata → https://www.deciqai.com/s/tax-prep-pre-file-audit-premortem.json

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