Income Tax Credit. TP is claiming his/her biological children or Grandchildren or Siblings, etc.Issue (Create an Issue for each item included in the audit) Date, SEID, list specific receipts/canceled checks/documentation: who they are from, what they are for, the amount shown, and was the expense allowed. If disallowed, why.TEMPLATE NOTES: You may use issue templates to form conclusion from the Requirements section. Once the conclusion is built, paste it into the applicable issue. If the template contains information that is not applicable to your case, delete that information from the pasted template. For EIC cases, post it to the EIC issue. For discretionary cases, post it in the primary issue of the specific project code. Whichever issue you post your template into, change the index issue to make that issue the first non-mandatory issue. Correspondence should be entered into the workpapers in a compressed, easy to understand way. Each item provided by the taxpayer should be notated if or if not the item was usable in the examination. If the item was not usable, the examiner should specify why. Correspondence should be entered in such a way whereas the next examiner working the case or a person viewing CEAS can make the same determination without viewing the actual correspondence. Duplicate items should be specified as duplicate. It is unnecessary to list the item, in full, again. Comments stating the taxpayer forged the document or altered it should be avoided. Do not include excessive abbreviations, jargon, or opinions. To complete the workpapers, all areas marked with [ ] should be completed when applicable. If template portions are not applicable, do not paste them into the actual workpaper. The template is only designed to reduce time and provide consistency. Accuracy is dependent on the examiner.