Another tier of our Refundable Credit Preparer Compliance Program is pre-filing educational visit to preparers, known as Knock and Talk visits. A revenue agent and criminal investigator or IRS agents on their own visit those who prepared refundable credits claims with a high chance of error. The goal is to help preparers understand and avoid errors. See Refundable Credit Preparer Compliance-Focused and Tiered for information on other parts of our program.
During these outreach and education visits, agents
Knock and talk visits don't result in penalties, but, we continue to monitor the claims the preparers complete to verify that accuracy improves. If a preparer's refundable credit claims do not show improvement, we may conduct a due diligence audit during the next filing season. Read more about due diligence audits.