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Tax Prep — Pre-File Audit Premortem
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.
Run Tax Prep — Pre-File Audit Premortem on a real problem
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How it works
- 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.
When to use it
- 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?'
When not to use it
simple W-2-only standard-deduction return; the question is a straight lookup.
Worked example
Tax Prep — Pre-File Audit Premortem
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.
Install this skill (free, MIT)
npx skills add deciqAI/knowledge-skillsUseful? Star the repo — stars help other builders find it.
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