{"id":122838,"date":"2024-02-24t09:14:02","date_gmt":"2024-02-24t14:14:02","guid":{"rendered":"\/\/www.g005e.com\/?post_type=product&p=122838"},"modified":"2024-07-15t00:38:06","modified_gmt":"2024-07-15t04:38:06","slug":"htrtr","status":"publish","type":"product","link":"\/\/www.g005e.com\/shop\/htrtr\/","title":{"rendered":"how to review tax returns: updated & expanded"},"content":{"rendered":"

stop the problem before it starts<\/span><\/strong><\/h2>\n
\"\"
mendlowitz<\/figcaption><\/figure>\n

by ed mendlowitz<\/strong><\/span>
\n<\/em>preface to the 3rd edition<\/em><\/p>\n

since publishing this handbook’s first and second editions, i have received much feedback from readers and attendees of my webinars.<\/strong><\/p>\n

while reviewing returns is a very important function, the overall quality is not improving except for those who get my message. i know what i am suggesting works because readers have called me to say so.<\/p>\n

my message is quite simple:<\/strong> to have the reviewers do the type of job that is needed for them, you need to improve the quality of the preparers, train better, be steadfast in adhering to the system, and make compliance with the system and quality standards your main concern. you must also create effective and efficient review systems that utilize the reviewer\u2019s top skills.<\/p>\n

we have smart people preparing tax returns, almost all being college graduates and many with advanced degrees and cpa certificates.<\/p>\n

yet error rates by preparers in many firms are greater than 50 percent and reach close to 100 percent in some.<\/p><\/blockquote>\n

this seems unnecessary and idiotic to me. i<\/strong>t means that we cannot seem to get error-free work from our staff as a profession. does that make any sense? not to me. why isn\u2019t this changing?<\/p>\n

one reason the quality hasn\u2019t improved<\/strong> is the adoption of modern and clich\u00e9 systems that institute procedures that thwart improvement. these systems lose sight of ways to make money by preparing tax returns, yet they promote their methods as the way to make more money. essentially, these systems continually push work forward, never backward, so that there is no duplication of efforts, lost time, or repeat touches or handling.<\/p>\n

that sounds great on some level \u2013 thanks to expensive training courses brainwashing their customers, these systems create raving fans who return to their practices as converts to these new methods. but there\u2019s an inherent problem: the quality is not improved at the first level of tax preparation: the preparers.<\/p>\n

any reader who disagrees with this is welcome to call me and either tell me i\u2019m crazy or ask me to explain why one of these particular methods isn\u2019t working for them.<\/p>\n

the bigger issue of preparer quality<\/strong> is recognized in this handbook, and easy quality improvement methods are described, explained, and illustrated. preparer quality improvement is the first step in improving the reviewer’s role making their job easier and more fun, and making them better able to provide a superior product and service to clients.<\/p>\n

training reviewers to do better work<\/strong> is what this handbook is about. however, the main thrust of the initiatives described in this handbook is to put the reviewers in charge of preparer training and enforce absolute respect and adherence to the system, meanwhile recognizing that reviewers\u2019 time is more valuable and costly than preparers\u2019 time and that reviewers should use their brains, not their eyes. all of this is covered thoroughly in later chapters.<\/p>\n

i enjoy sharing these methods because i know that they are successful. however, i recognize that they contradict some expensive \u201cnew\u201d practice management methods, and i welcome feedback from readers, especially those who disagree with my suggestion. i always feel good about compliments, but i learn from complainers, so please complain.<\/p>\n

a final word:<\/strong> i believe the logic of what this book recommends is crystal clear. if you agree, don\u2019t you owe it to yourself to try these methods?<\/p>\n

\n

\"\"<\/p>\n

table of contents<\/span><\/strong><\/h2>\n

updated and expanded<\/span><\/strong><\/em><\/p>\n

chapter 1 \u2013 the nature of tax return preparation<\/p>\n

chapter 2 \u2013 tax return preparation could be a commodity or a professional service<\/p>\n

chapter 3 \u2013 why you should want to improve your review process<\/p>\n

chapter 4 \u2013 review procedures = quality control<\/p>\n

chapter 5 \u2013 establishing a system<\/p>\n

chapter 6 \u2013 why checklists are critical<\/p>\n

chapter 7 \u2013 logistical issues<\/p>\n

chapter 8 \u2013 types of reviews<\/p>\n

chapter 9 \u2013 the preliminary cursory review<\/p>\n

chapter 10 \u2013 the content review<\/p>\n

chapter 11 \u2013 the issues review<\/p>\n

chapter 12 \u2013 review procedures between april 1 and april 15<\/p>\n

chapter 13 \u2013 the get-it-out-the-door method<\/p>\n

chapter 14 \u2013 the topside review<\/p>\n

chapter 15 \u2013 the trying-to-get-a-new-client method<\/p>\n

chapter 16 \u2013 final review by a partner before signing the return<\/p>\n

chapter 17 \u2013 two added steps for the reviewer, regardless of the method used<\/p>\n

chapter 18 \u2013 recommended method for the reviewer<\/p>\n

chapter 19 \u2013 the effectiveness and purpose of reviewing<\/p>\n

chapter 20 \u2013 don\u2019t use your eyes, use your brain!<\/p>\n

chapter 21 \u2013 questions to ask preparers\u2014and yourself<\/p>\n

chapter 22 \u2013 reviewer\u2019s checklists<\/p>\n

    \n
  • reviewer\u2019s procedural checklist for individual tax returns<\/li>\n
  • reviewer\u2019s procedural checklist for business tax returns<\/li>\n<\/ul>\n

    chapter 23 \u2013 the top 12 tax return errors<\/p>\n

    chapter 24 \u2013 tax payments and deduction schedule<\/p>\n

      \n
    • tax payments and state tax deduction worksheet<\/li>\n<\/ul>\n

      chapter 25 \u2013 follow-up worksheets<\/p>\n

        \n
      • reviewer\u2019s review notes<\/li>\n
      • tax season follow-up form<\/li>\n<\/ul>\n

        chapter 26 \u2013 the preparer\u2019s responsibility for technical issues<\/p>\n

        chapter 27 \u2013 good preparer procedures will reduce review time<\/p>\n

          \n
        • preparer\u2019s work process and procedures checklist<\/li>\n<\/ul>\n

          chapter 28 \u2013 effective self-reviews improve efficiency<\/p>\n

          chapter 29 \u2013 reviewing outsourced returns<\/p>\n

          chapter 30 \u2013 when returns should be submitted to a reviewer<\/p>\n

          chapter 31 \u2013 reviewing complicated transactions<\/p>\n

          chapter 32 \u2013 training and assigning reviewers<\/p>\n

          chapter 33 \u2013 the big picture<\/p>\n

          chapter 34 \u2013 accountability<\/p>\n

            \n
          • form to measure tax return quality and performance<\/li>\n
          • production for a reviewer during tax season<\/li>\n<\/ul>\n

            chapter 35 \u2013 reviewer advancement<\/p>\n

            chapter 36 \u2013 administrative procedures<\/p>\n

            chapter 37 \u2013 the reviewers\u2019 last thing<\/p>\n

            chapter 38 \u2013 partner review when signing<\/p>\n

            chapter 39 \u2013 post-tax season assessment and follow-up<\/p>\n

              \n
            • tax season follow-up sheet<\/li>\n<\/ul>\n

              chapter 40 \u2013 ed\u2019s 17-step review method<\/p>\n

              chapter 41 \u2013 tax comparison schedules and worksheets<\/p>\n

              chapter 42 \u2013 ed\u2019s versions of tax comparison worksheets<\/p>\n

                \n
              1. sample excel\u00ae worksheets<\/li>\n
              2. tax comparison schedule from tax preparation<\/li>\n
              3. software for a simple tax return, example 1<\/li>\n
              4. tax comparison from preparation software for a more complicated return, example 2<\/li>\n
              5. tax comparison worksheet for a more complicated return, example 3<\/li>\n
              6. tax comparison worksheet for a more complicated return, example 4<\/li>\n
              7. tax comparison worksheet for a more complicated return, example 5<\/li>\n
              8. tax comparison worksheet for a more complicated return, example 6<\/li>\n
              9. interest income reconciliation worksheet<\/li>\n
              10. dividend income reconciliation worksheet<\/li>\n
              11. k-1 reconciliation worksheet<\/li>\n
              12. schedule c comparison worksheet<\/li>\n
              13. schedule e comparison worksheet<\/li>\n
              14. worksheet to reconcile forms 1099-b and 1099-s<\/li>\n<\/ol>\n

                chapter 43 \u2013 the biggest problems with tax comparison worksheets<\/p>\n

                chapter 44 \u2013 methods to reduce review time<\/p>\n

                chapter 45 \u2013 a story about my father<\/p>\n

                \n

                why every tax pro needs this handbook<\/strong><\/span><\/h2>\n

                reviewers are not born complete and ready to go.
                \nthey must be developed. <\/em><\/strong><\/span><\/h3>\n

                part of the problem has been that there has been no information or training specifically for reviewers, until now<\/em>.<\/p>\n

                learn how to speed workflows, eliminate bottlenecks, find and train the best person for the job, distinguish between content and issues reviews, and identify specific trouble spots.<\/p>\n

                produce better returns, smarter staffers, happier clients, and more profit.<\/p>\n

                \n

                “reviewing tax returns is a key part of tax preparation. it also is an area vulnerable to major bottlenecks and backlogs. inevitably, firms have more preparers than reviewers. the latter are highly skilled professionals who are more difficult to train or find. therefore, you must consider ways to reduce review time, even at the expense of adding preparer time.”<\/h3>\n

                \u2013 ed mendlowitz, author<\/em><\/h4>\n

                “in this book ed is offering original ideas and sage advice about the entire tax return process. read it closely and adapt it to your practice. you will be happier, more relaxed and richer for doing so.”<\/h3>\n

                \u2013 peter a. weitsen, cpa, pfs, partner, withumsmith+brown<\/em><\/h4>\n<\/blockquote>\n
                \n

                why this handbook: 10 facts and the conclusions<\/strong><\/span><\/h2>\n
                  \n
                1. fact: there are more preparers than reviewers.<\/li>\n
                2. fact: most preparers are at a lower level of expertise than reviewers.<\/li>\n
                3. fact: if a bottleneck is going to develop it will be at the reviewer level.<\/li>\n
                4. fact: if a new procedure can be introduced that would decrease the reviewer\u2019s time while adding a greater amount to the preparer\u2019s time, it should be considered and likely will make the reviewers more effective and improve overall firmwide tax season performance.<\/li>\n
                5. fact: tax season is usually much busier than the rest of the year and can be very hectic.<\/li>\n
                6. fact: processes that will create uniformity of work need to be established.<\/li>\n
                7. fact: the right procedures and processes will improve preparation quality.<\/li>\n
                8. fact: the better the quality of the return\u2019s preparation, the less time it will take to review it.<\/li>\n
                9. fact: any improvement method of the review process has to start with the preparer.<\/li>\n
                10. fact: the reviewer is the guardian of the tax returns\u2019 quality.<\/li>\n<\/ol>\n

                  conclusions:<\/strong> the firm needs to put procedures in place that will improve preparation quality so that review time will be reduced while maintaining or improving quality, even if it means increasing the time of the preparers.<\/p>\n

                  to do so, the firm must become sensitive to the role of the reviewers and the important part they play in assuring that the best tax returns are delivered to the clients.<\/em><\/p>\n

                  \n

                  about the authors<\/strong><\/span><\/h2>\n

                  edward mendlowitz, cpa, abv, pfs,<\/strong> is a partner at withumsmith+brown, pc and is one of accounting today\u2019s<\/em> 100 most influential people.\u00a0 ed is the author of 27 books and has written over 1500 articles and blogs and developed and presented over 300 professional speeches, cpe programs, and webinars. ed won the lawler award for the best article in 2001 in the journal of accountancy, <\/em>the eddie award in 2018 from folio magazine<\/em> for his art of accounting series in accounting today, <\/em>and the 2019 innovation in accounting history education award by the american accounting association\u2019s accounting historians section.\u00a0 his practice management techniques are posted weekly at www.g005e.com, accountingtoday.com and have been reported on in the wall street journal, <\/em>the journal of accountancy<\/em> and many other publications.<\/p>\n

                  andrew mendlowitz<\/strong> is an award-winning journalist and author of the book\u00a0ireland\u2019s professional amateurs<\/em>. he is a graduate of the university of maryland with a degree in journalism. he started his career as a college student with over 250 freelance articles appearing in the washington post. presently, he works for gannett newspapers as a sports reporter and on contract writing assignments.<\/p>\n","protected":false},"excerpt":{"rendered":"

                  completely updated 3rd edition<\/span>
                  \n<\/em><\/strong><\/span><\/h5>\n

                  by edward mendlowitz, cpa, abv, pfs, and andrew d. mendlowitz<\/em><\/span><\/p>\n

                  covering the latest tax laws and new developments in procedures, incorporating the comments of more than 500 tax professionals. <\/span><\/p>\n

                  the original best-selling no-hassle super-simplified seven-step tax return review system is now bigger and better.<\/span><\/p>\n","protected":false},"featured_media":122849,"template":"","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":""},"product_cat":[2843,2904,2859,2844,2845,2838,2840],"product_tag":[],"class_list":{"0":"post-122838","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-busy-season-planning","7":"product_cat-checklists-worksheets","8":"product_cat-digital-option","9":"product_cat-digital-product","10":"product_cat-ed-mendlowitz","11":"product_cat-management-hr","12":"product_cat-recommended","13":"member-discount","14":"discount-restricted","16":"first","17":"instock","18":"taxable","19":"shipping-taxable","20":"purchasable","21":"product-type-variable","22":"has-default-attributes"},"acf":[],"yoast_head":"\nhow to review tax returns: updated & expanded - 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