A Knock and Talk is a pre-filing season educational visit to tax preparers as part of our Preparer Compliance Program. The goal is to help preparers understand and avoid common errors on credits. These credits include:

  • Earned Income Tax Credit
  • Child Tax Credit
  • Additional Child Tax Credit
  • Credit for Other Dependents
  • American Opportunity Credit
  • Head of household filing status

See Preparer compliance - Focused and tiered for more information on the program.

Selected tax preparers receive Letter 6223, Knock and Talk Visit Introduction to set up the visit. Once the date of the visit is confirmed, the tax preparer will receive Letter 6224, Knock and Talk Visit Confirmation to inform the preparer what to have ready for the visit.

The Knock and Talk is entirely optional. However, it is highly recommended that preparers take advantage of this educational opportunity to speak directly with IRS employees such as Revenue Agents and Stakeholder Liaisons. Everyone in the preparer’s office is welcome to attend.

Topics may include:

While a Knock and Talk will not result in any penalties, we will continue to monitor the returns filed by the preparer. If return accuracy does not improve, we may conduct a due diligence audit.

Related

Due diligence law, regulations and requirements

Tax preparer due diligence rules

Preparer compliance - Focused and tiered

Letters or phone calls about due diligence and filing errors

Barring non-compliant EITC return preparers from filing tax returns

Due diligence requirements for knowledge and recordkeeping

Paid preparer due diligence videos

Applying tiebreaker rules to the Earned Income Tax Credit

Tax preparer toolkit

Fraud