Martinez Family (S-corp)

Estimated Tax Underpayment Notice

Client meeting tomorrow
Tax due
$18,200
Paid in
$14,600
Penalty
$1,840
Safe harbor
110% prior yr

Partner staff memo

RE: Martinez CP22 — client call tomorrow

From: Robert Chen, CPA — Tax Partner

To: Tax staff (assigned preparer)

Client scanned the CP22 notice — compare it to payment-ledger.pdf. They missed the Q4 voucher. Prep talking points from staff-memo.pdf and Procedure 3.4. Do not promise automatic penalty abatement.

Client tax file4
  • Staff & client notes1
  • IRS & payment records2
  • Firm procedures1

Staff Memo — Martinez CP22 · Client Call Prep