ALLY McBEAL, LL.M.

, CPA
FISH & CAGE, CPAs
A PROFESSIONAL LIMITED LIABILITY COMPANY
333 MAIN STREET
BOSTON, MA 75555
214.333.3333
ALLYMCBEAL@FISHANDCAGE.COM
February 27, 2013
Ms. Joan Jett
Tax Compliance Officer
nternal !e"enue #er"ice
$epartment of t%e Treasury
1100 Commerce #treet, !oom 1103
$allas, T& 7'2(2
)ia Certifie* Mail, !eturn !eceipt +,,,,,,,,,,,,,,,,,,,,,,,,
!e- .emo an* Company /0Taxpayer12
Tax $- 7'3('44'(2
Form 1120 /F56 1731720102
!ef. $ /symbols on 30 *ay letter2
$ear Ms. Jett-
8lease be a*"ise* t%at am representin9 t%e abo"e3name* Taxpayer. :ttac%e* to;it% is
an execute* Form 2<(< 8o;er of :ttorney an* $eclaration of !epresentati"e. On
February 1', 2013, you issue* to t%e abo"e3name* Taxpayer a !e"enue :9ent=s !eport
;it% respect to t%e completion of an !# fiel* au*it of t%e Taxpayer=s Form 1120 for t%e
F56 173172010. n t%is report, t%e examinin9 a9ent recommen*e* a*>ustments to Mr.
&=s taxable income /loss2 in t%e follo;in9 amounts-
5ear 6n* :*>ustments
January 31, 2010 ? '00,000
T%e Taxpayer respectfully protests t%e propose* a*>ustments base* on t%e ar9uments
state* belo;-
. F:CT#
:. @Aist t%e taxpayer=s specific situation %ere, suc% as 0:sbestos 6xpenses1B
#tate ;%at t%e facts ;ere ;%ic% le* to t%e tax treatment, ;%et%er it ;as
*e*ucte*7capitaliCe*, ;%ic% year it ;as *e*ucte* an* in ;%ic% return.
D. 8roce*ural DacE9roun*
Fere, *iscuss ;%at %appene* after your taxpayer %a* file* t%e tax return ;it% t%e item in
Guestion on it. For example, ;as t%e client au*ite* on t%e issueH I%en *i* t%e au*it
taEe placeH I%at information ;as re"eale*H $i* t%e !# *isallo; it in part or ;%oleH
I%at %appene* proce*urally t%enH
@5OJ C:. :$$ OTF6! #6CTO.# F .66$6$B
C. 2010 !e"enue :9ents !eport
Fere, list ;%at ;as on t%e !:!. 6xample- On February 2, 2013, t%e !# au*it team
informe* t%e Taxpayer for t%e first time t%at a K 4442 penalty ;as bein9 assesse* on t%e
propose* a*>ustments for &&& costs. T%e !# conten*s t%at t%e Taxpayer s%oul* %a"e
Eno;n t%at t%e &&& 6xpense ;oul* not be *e*uctible in t%e year claime*. Dase* on
t%is fact alone, t%e #er"ice belie"es t%e penalty s%oul* be asserte*.
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Fere use your normal outline.
n s%ort, t%e Taxpayer respectfully protests t%e propose* a*>ustments for t%e reasons
state* abo"e. 8lease *o not %esitate to contact me at 21(.111.1111 s%oul* you nee*
furt%er information.
%ereby affirm un*er penalties of per>ury t%at t%e abo"e representations to t%e best of my
Eno;le*9e are true an* correct.
#incerely,
:lly McDeal, AA.M., C8:
: 8rofessional Aimite* Aiability Company
Dy-,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
:lly McDeal, 8rincipal