Building a Taxpayer Case
Learn the decision pattern the exam can test, then apply it to a realistic taxpayer fact pattern.
What changes the answer?
A large document file is not an organized administrative record.
A tax-practice scenario
A taxpayer disputes income and seeks collection relief at the same time. Separate liability evidence from financial-ability evidence.
Identify the taxpayer, entity, transaction, and tax period first. Write the controlling tests in order, apply only the relevant facts, and keep the reporting result separate from any planning recommendation.
Do not take this shortcut.
Sending raw records without an issue index or explanation.
Turn the rule into recall.
Prepare an issue map with elements to prove, evidence, missing facts, authority, deadline, and requested outcome.
- ExplainState the governing distinction without notes.
- ApplyChange one fact in the scenario and predict the new result.
- RetrieveAnswer an unseen question, then review every option.
Official source and scope
This lesson follows the current PSI content outline and uses the IRS reference below for the underlying tax or practice framework. Always confirm current forms, instructions, thresholds, and effective dates before advising a taxpayer.