[Gordon Wiber]

sooner or later this issue will be faced by a practitioner. Perhaps Profile could consider creating a working paper which allows the preparer to

- document concerns about truthfulness, accuracy, concerns etc of information received from client.
- record questions asked
- record client's responses
- document any research conducted and results thereof
- record any assumptions made

the ability to document the above noted points, from say right clicking on a numerical cell in a tax return would aid in one's defence. Thinking of a working paper that is more structured than the memo note. Also perhaps the ability to link to scanned client documents for those offices who have gone paperless.

Certainly, most practitioners will make the right decisions at the time, but in tax season, the documentation process may be weak. Good documentation - a practitioner has a good chance of being sucessful, poor documentation - h'mmm?