| name | taxpayer-correspondence |
| title | Taxpayer Correspondence |
| description | Drafts structured taxpayer correspondence summarizing tax records, income, deductions, credits, and tax positions. Covers IRS/state inquiry responses, audit preparation, advisor-client communications, and filing support. Use when drafting tax summary letters, responding to tax authority notices, preparing audit defense correspondence, or organizing client tax records into structured summaries. |
| author | CaseMark |
| author_url | https://github.com/CaseMark/skills/tree/main/skills/legal/taxpayer-correspondence |
| license | Apache-2.0 |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | us |
| practice | tax |
| language | en |
| tags | ["analysis","drafting","letter","regulatory","summarization","summary"] |
Taxpayer Correspondence
Drafts structured correspondence summarizing tax records and financial information for authority responses, audit preparation, or advisor-client communication.
Prerequisites
Gather before drafting:
- Tax returns — federal and state for relevant years
- Income documents — W-2s, 1099s (INT, DIV, MISC, NEC, B, R, SSA), K-1s
- Deduction/credit support — receipts, 1098s, 1098-Ts, charitable records
- Financial statements — bank/brokerage statements, business P&L if applicable
- Authority correspondence — IRS/state notices, inquiry letters, audit notifications
- Filing context — filing status, dependents, estimated payment history
Quick Start
- Collect all source documents for the relevant tax year(s)
- Build the identification block with taxpayer info and purpose
- Populate income, deductions, and credits — tie every figure to a source document
- Summarize tax position (liability, withholding, balance due/refund)
- If responding to a notice/audit, add the authority response section
- Run the compliance checklist
- List next steps with deadlines bolded
Output Structure
1. Identification Block
| Field | Content |
|---|
| Taxpayer Name | Full legal name |
| TIN | Last four only (XXX-XX-####) |
| Tax Year(s) | All years covered |
| Filing Status | MFJ / MFS / Single / HOH / QSS |
| Purpose | Response to [notice] / Audit prep / Filing support / Advisory summary |
| Reference No. | IRS notice or case number if applicable |
2. Income Summary
Organize by IRC category. Reconcile each line to source documents. Flag discrepancies between 1099 reporting and return amounts.
| Category | Amount | Source Document |
|---|
| Wages & Salaries (Line 1) | $ | W-2 from [employer] |
| Self-Employment (Sch C) | $ | 1099-NEC, P&L |
| Interest (Sch B) |
