Note:

Be prepared to provide the authority of your findings, converse knowledgeably, explain proposed adjustments and provide the taxpayer with copies of relevant court cases, regulations, revenue rulings, revenue procedures, and workpapers showing computations. Instructions to returns and publications that explain and support regulations and rulings are also helpful, but are not citable as legal precedent.

A discussion of the actions taken to resolve the issues and to prevent future occurrences.

An explanation of proposed adjustments.

An explanation of appeal rights.

A solicitation of agreements.

Answering any questions and concerns.