Tax prep pre file audit premortem

Skill deciqAI/knowledge-skills/tax-prep-pre-file-audit-premortem

Open-source thinking-framework skills that make rigorous reasoning executable for AI agents — first-principles, inversion, second-order thinking, Occam's razor, Bayesian reasoning. Built by deciqAI.

Install

npx -y skills add deciqAI/knowledge-skills --skill tax-prep-pre-file-audit-premortem

Assembled from the repository path, not quoted from the project. Check it against their README if it does not work.

One thing to look at

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What its author says it does

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Activate when: a return has aggressive/uncertain positions (large Schedule C losses, high meals/vehicle, hobby-vs-business, real-estate professional status, R&D/ERC-type credits, crypto); before releasing a complex return; client says 'will this get me audited?'. Do NOT activate when: simple W-2-only standard-deduction return; the question is a straight lookup. More: deciqai.com/s/tax-prep-pre-file-audit-premortem

SKILL.md

3.3 KB, 682 tokens by cl100k_base, as published. Nobody here has run it

Tax Prep — Pre-File Audit Premortem

Industry front door for premortem. Adds domain triggers, example, packs only. Run the parent's Process; parent content unchanged. Not legal or tax advice. Verify positions against current IRC/IRS guidance.

Activate when: a return has aggressive/uncertain positions (large Schedule C losses, high meals/vehicle, hobby-vs-business, real-estate professional status, R&D/ERC-type credits, crypto); before releasing a complex return; client says "will this get me audited?" Do NOT activate when: simple W-2-only standard-deduction return; the question is a straight lookup.

Why this variant

The parent premortem runs the clock forward to a failure and works backward. Here the "failure" is a notice/exam disallowing a position + preparer penalty (§6694) or client interest & penalties. Assume the return was pulled — what got disallowed and why? Fix before filing.

Domain inputs → parent's Process

Imagine an IRS/state exam letter 18 months out.
List every position that could be disallowed; rate substantial-authority / reasonable-basis + disclosure need (Form 8275).
For each: is contemporaneous substantiation in hand now? If not, the position is a future loss.

Worked example

Client claims 95% business use of one vehicle, no mileage log. → Premortem: exam disallows for lack of a contemporaneous log → back-tax + accuracy penalty. Mitigation now: reconstruct/obtain log or reduce the position + note it. Decide before e-file.

Compliance anchors

§6694 preparer penalty · substantial authority / reasonable basis · Form 8275 disclosure · Circular 230 §10.34.

Packs

Solo: 10-minute pre-file "what would an examiner kill" pass on flagged lines.
Firm: partner review gate for returns above a complexity/position threshold.

Red flags

Position depends on a record the client "has somewhere" but hasn't produced.
Round numbers on large deductions.
Year-over-year swing with no life event.

Verification

Each uncertain position rated for authority level
Substantiation confirmed in hand or position adjusted
Disclosure (8275) decision made where needed
Client informed of residual exam risk

Part of deciqAI Knowledge Skills. Core method: premortem.

Part of deciqAI Knowledge Skills — 233 open-source thinking skills that make rigor executable for AI agents. The same skills power every deciqAI agent, which runs them autonomously to operate your company. See it run → https://www.deciqai.com/s/tax-prep-pre-file-audit-premortem · Built by deciqAI · github.com/deciqAI · Contributions welcome.

Agents: latest version & machine-readable metadata → https://www.deciqai.com/s/tax-prep-pre-file-audit-premortem.json