Common reasons people come in
Individual tax questions tend to fall into a few groups. Some involve a notice proposing changes to a return, an audit letter, or a balance due that has grown with penalties and interest. Others involve returns that were never filed, often after a business closed, a divorce, or a period of illness. Residency comes up often in New York, where the state may audit people who moved away or who keep a home here while claiming to live elsewhere, and New York City residents owe a separate city income tax. Foreign accounts, foreign inheritances, and gifts from relatives abroad raise reporting questions even when no tax is owed. A lawyer's involvement matters most when a matter could turn into a dispute or carries any criminal risk.
What to bring
Bring every notice you have received, with envelopes if you kept them, since they show dates and response deadlines. Bring copies of the returns at issue, or a note of which years were not filed, and any transcripts you have downloaded from your IRS online account. For residency questions, records of where you spent your time, where you worked, and where your family and belongings were kept are central. If you have foreign accounts or assets, bring statements and a short history of how they were acquired. A written list of the questions you want answered keeps the meeting focused.
What a first meeting settles
By the end of a consultation, you should know which deadlines matter most, what the realistic paths are, and what each would involve. For a balance due, that may mean comparing an installment agreement, an offer in compromise, or a request for penalty relief. For unfiled years, it may mean deciding how many years to file and in what order. For an audit, it means deciding who will communicate with the auditor and what will be produced. We also explain how our work would be scoped and billed, and when an accountant should work alongside us.
