Advise TP: Process/Rights (separate issue/include only when it doesn’t auto-populate):Pre-audit: Date - Advise taxpayer of examination process and appeal rights. Receipt of publication 3498-A, The Examination Process. Power of Attorney considered.Conclusion: SEID - Date – TE’s Name - PC XXXX: Taxpayer notices and publications sent with [insert letter]. Accuracy Related Penalty - 6662 (separate issue 62401): Conclusion: SEID – Date - TE’s Name - PC XXXX: IRC 6662(c) - Accuracy/Negligence: Taken into consideration: no clear evidence of taxpayer's disregard/negligence of the rules and regulations in completing their tax return. IRC 6662(d) - Substantial Understatement: Taken into consideration: corrected tax does not exceed 10% of tax or $5,000.00. )See lead sheet(s).EITC Ban Not Asserted (this issue auto populates when EITC is on the Return Set-Up): Conclusions: SEID - Date – TE’s Name - PC XXXX: IRC §32(k)(1)(B)(ii) - EIC 2 Year Ban considered, but not asserted. TP does not have a prior Audit History. TP has not shown an intentional disregard for IRS rules & regulations by claiming the Earned Income Tax Credit. TP is claiming his/her biological children or Grandchildren or Siblings, etc.