Ten Step Process

Gregory J. Cook, EA, CPA+ Accredited Tax Advisor Past President Alabama Society of Enrolled Agents Past President Alabama Association of Accountants

We make every effort to insure that you pay the minimum amount of tax, legally possible. That effort is demonstrated in our "TEN STEP PROCESS", which has been refined each year over the last half-century.

Step One (15 min.)... The client's Current File (a current file is kept on the main floor and contains the last three year's returns and information) is pulled, reviewed and placed at the Receptionist Desk the evening before the appointment. When the client arrives for his/her scheduled appointment, the Receptionist attaches a Control Card (numerically sequenced work order) to the file. Current information is verified (i.e., address, phone numbers, email, etc.), prior to Mr. Cook greeting the client and escorting them to the Tax Department for the interview meeting with their assigned Agent. (average 10 min. day before and 5 min. upon client arrival)

Step Two (30 min. to 3 hours)... During the interview process the Agent asks many questions and will gather all of the necessary data needed to prepare the returns. The Agent keys the data into our main server via a desktop workstation and we scan all of your documents and return the originals to you. The Agent processes the return on our main computer which checks for diagnostics. At the conclusion of the meeting the Agent will review a summary of the data and give the client an estimate of the results and obtains the clients signature (which we keep on file in our office). The Agent then escorts the client and delivers the client file to our cashier. (average 45 min. to 1 hour) 

Step Three (10 to 15 min.)... The cashier processes payment by check, cash or credit card, stamps and marks the Control Card, gives a receipt to the client and forwards the file to the Control Desk Operator. The Control Desk Operator logs the client file in the Control Desk Log (i.e., client name, number, agent and status). The file is then forwarded to our Processing Center (just across the room) to a Reviewer.

Step Four (20 min. to 45 min.)... The Reviewer analyzes and compares the paper in the file with what the Agent has keyed into the main computer system. Again our software runs a diagnostic check on the return. If any discrepancies or questionable items are found, the file is either referred to a Specialist or flagged and placed in the Agent's mail box. Our purpose here is to see which parts of the tax code are applicable to this return and how the items are treated. We are looking for every break available to the client under the law, (if there is nothing for us to delve into, we skip to Step Six).

Step Five (5 min. to 2 hours)... A meeting between the Specialist and the Agent on topics ranging from Exercised Stock Options, a Casualty Loss, AMT, Depreciation Elections, Estimated Tax Payments, etc., (usually a phone call to the client is involved).

Step Six (normally 24 hours)... The file is forwarded to the ERO for electronic transmission to the Federal and State Governments. The ERO triple checks the return for accuracy and transmits the returns. Once an Acknowledgment of Acceptance is received, the file goes to the next step. If either the Federal or State return is rejected, an attempt is made to correct the problem. If the problem can't be rectified (i.e., someone has used the taxpayers' social security number), then a paper return must be filed. Either way, the file is sent to a Clerk for assembly. (the ERO spends an average of 15 min. on each file)  

Step Seven (30 min.)... The Clerk prints and assembles client and firm copies (federal or state filing copies if required) of the returns. The Clerk prints a cover letter to the client explaining everything that has taken place and the outcome. The file is then placed in the Agent's mail box.

Step Eight (10 to 15 min.)... The Agent retrieves the file from his mail box and takes it to his desk for one Final Review, before he signs off on the taxpayer copy of the return and the cover letter, with any notes to the client. If the outcome is different from our original estimate, we mail a second form to the client for signature (a postage paid return envelope is enclosed and the form stays on file in our office). The Agent then delivers the file to our Mailing Station.

Step Nine (15 to 20 min.)... The Mail Clerk checks the package to insure everything is included that should be. If a paper return is required, we verify which Service Center (there are 9 different ones across the country) and State Department of Revenue (37 states have their own income tax) the returns are going to, and prepare pre-addressed envelopes. The packages are then weighed for postage (we also apply the postage for the client). Most often there is nothing for the client to send to the federal or state governments. The file may go by over-night service, priority mail, delivered by a Runner or the file may be marked to call the client for pick up.

Step Ten (15 to 20 min.)... We attach a two-year comparison behind the cover letter to the client. A Specialist (most often Mr. Cook) writes a note to the client on this sheet highlighting the differences between the prior and current years. The package goes out to the client and the file is finally sent back to the Control Desk Operator for final log entries. At this point our Current File has four years of returns in it, so the oldest return/data is pulled and sent downstairs to our Retired Files. A Clerk locates the clients Retired Files and creates a new one if required. The Current File is filed on the main floor.