§10.21 Knowledge of Client’s Omission

If a practitioner who, having been retained by a client with respect to a matter administered by the IRS, knows that the client has not complied with the revenue laws of the United States or has made an error in or omission from any return, document, affidavit, or other paper which the client submitted or executed under the revenue laws of the United States, then he must advise the client promptly of the fact of such noncompliance, error, or omission.  The practitioner must advise the client of the consequences of such noncompliance, error, or omission as it is provided under the Code and regulations.


Cathy Fisher

Common Cents Bookkeeping and Tax Preparation

Serving Henderson, NC, Buncombe County, Polk County, Transylvania County


P: 828-595-2835

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