The negative results from such an impression may range from seeking professional assistance elsewhere the next time the client needs tax advice to disputing all or a portion of the current bill. Failure to include these statements increases the likelihood of legal liability in the event the facts are incorrect. Summaries should emphasize conclusions and recommendations. When the client must choose between alternative actions, the tax professional should clarify the possible risks involved for each alternative. The choices belong to the client, not the tax professional.
Headings break up the written text and help to emphasize the main points.
The longer the report, the more likely that headings will aid communication. Within each section of the report, tax professionals often use bullet points to emphasize findings, steps the client should take, and relevant deadlines. Finally, the client letter should encourage the client to contact you if something is not clear. For practice, we recommend that you read the fact pattern we provide, complete the research, formulate separate client letters for Fly and his attorney, and compare your letters with our examples . Before leaving this web site, please remember to complete the short exit questionnaire .