deciqAI Tax Prep — Pre-File Audit Premortem
Industry front door for premortem. Adds domain triggers, example, packs only. Run the parent's Process; parent content unchanged. Not legal or tax advice. Verify positions against current IRC/IRS guidance.
Activate when: a return has aggressive/uncertain positions (large Schedule C losses, high meals/vehicle, hobby-vs-business, real-estate professional status, R&D/ERC-type credits, crypto); before releasing a complex return; client says "will this get me audited?" Do NOT activate when: simple W-2-only standard-deduction return; the question is a straight lookup.
Why this variant
The parent premortem runs the clock forward to a failure and works backward. Here the "failure" is a notice/exam disallowing a position + preparer penalty (§6694) or client interest & penalties. Assume the return was pulled — what got disallowed and why? Fix before filing.
Domain inputs → parent's Process
- Imagine an IRS/state exam letter 18 months out.
- List every position that could be disallowed; rate substantial-authority / reasonable-basis + disclosure need (Form 8275).
- For each: is contemporaneous substantiation in hand now? If not, the position is a future loss.
Worked example
Client claims 95% business use of one vehicle, no mileage log. → Premortem: exam disallows for lack of a contemporaneous log → back-tax + accuracy penalty. Mitigation now: reconstruct/obtain log or reduce the position + note it. Decide before e-file.
Compliance anchors
- §6694 preparer penalty · substantial authority / reasonable basis · Form 8275 disclosure · Circular 230 §10.34.
Packs
- Solo: 10-minute pre-file "what would an examiner kill" pass on flagged lines.
- Firm: partner review gate for returns above a complexity/position threshold.
Red flags
- Position depends on a record the client "has somewhere" but hasn't produced.
- Round numbers on large deductions.
- Year-over-year swing with no life event.
Verification
- Each uncertain position rated for authority level
- Substantiation confirmed in hand or position adjusted
- Disclosure (8275) decision made where needed
- Client informed of residual exam risk
Part of deciqAI Knowledge Skills. Core method: premortem.
Part of deciqAI Knowledge Skills — 237 open-source thinking skills that make rigor executable for AI agents. The same skills power every deciqAI agent, which runs them autonomously to operate your company. See it run → https://www.deciqai.com/s/tax-prep-pre-file-audit-premortem · Built by deciqAI · github.com/deciqAI · Contributions welcome.
Agents: latest version & machine-readable metadata → https://www.deciqai.com/s/tax-prep-pre-file-audit-premortem.json