File Maintenance

Side I – Basic Client Data

Intake Sheet, Initial Contact Questionnaire, Recommendation Memo, Transition Memos and Closing Sheet

Side II – Client Correspondence

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.

Side III – Miscellaneous

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.

Side IV – IRS Correspondence

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.

Checking Files Out

You are permitted to check files out of the clinic but keep in mind the minimum number of  hours that you are required to work in the clinic offices. When you check a file out, please note which files you are taking and the date you are removing the files.  The sign-out sheet is located in Room 162, on one of the trays located underneath the bulletin board.

Generally, you are not permitted to keep a file out of the clinic office for longer than a week without the permission of one of the clinic directors. When you return a file cross it off the list of checked out files.  Because we periodically receive inquiries about files it is best that the paper files be available.  Thus, it is preferable if  you copy relevant portions of the files rather than removing the entire file folder from the clinic. The same rules of confidentiality are applicable while you have the file checked out, so files must be secured at all times.