Communication and Case Documentation
This domain tests how the Tax Compliance Officer conducts interviews and documents them so the case file is clear, defensible, and usable by Appeals or Counsel. It covers fact-finding, taxpayer contact, privacy, and case history standards.
Core rules
- Plan each contact. Verify identity using required authentication, state the purpose, explain the issues, set expectations, confirm preferred language or accommodation, and document consent.
- Ask open-ended questions first, then closed questions to pin down facts. Separate facts from the taxpayer's conclusions. Summarize and confirm what was said.
- Document contemporaneously in the case history: date, time, method, persons present, identity verification, issues discussed, documents requested and received, commitments, next action, and due date.
- Write objective, specific notes. Record that the taxpayer stated a fact rather than labeling the taxpayer as uncooperative. Avoid speculation, conclusions, and unnecessary personally identifiable information.
- Protect information under IRC §6103. Use secure email, avoid PII in subject lines, limit access to need-to-know staff, follow third-party contact rules, and do not discuss a case with a spouse or representative without authorization.
- Confirm oral agreements in writing and track deadlines and follow-up.
Worked example
During a phone interview, a taxpayer says she has some receipts but cannot find them and promises to send them by Friday. The TCO verifies identity, explains the §274 record requirement, offers a reasonable deadline, and documents the date and time, number called, verification method, issue, taxpayer statement, request for receipts, agreed Friday deadline, and next action. When no documents arrive, the TCO documents the missed deadline and issues a follow-up letter. That contemporaneous record shows the taxpayer received notice and an opportunity to be heard, which supports the determination and protects the taxpayer's rights.
Traps that cost marks
Vague notes such as called TP; opinions and conclusions; missing dates or deadlines; documenting PII unnecessarily; promising outcomes; failing to document oral agreements; discussing a case with an unauthorized third party; and using unsecured email.