Example:

The taxpayer tells you that his mortgage interest expense is currently $18,000 per year. According to IRPTR, the taxpayer paid $10,000 in the preceding year. Request verification ( e.g. A current copy of their bill showing interest and multiply by 12) of the mortgage interest amount. Destroy the documents once the information is added to AMS. Per IRM 1.4.6 management has responsibility for proper records management.

Changes in filing status and/or number of dependents.