Michael Sardar presented "Representing The Taxpayer Without Records, How And When Can A Preparer Use Taxpayer Estimates & Reconstructions To Prepare A Return" at the 2018 IRS Nationwide Tax Forum

In the event of a loss of client records or due to poor record keeping, a paid preparer may need to help his client reconstruct the records. 

The objective of this session was to review the Schedule C and record reconstruction training rules governing taxpayer reconstructions and the best practices for preparer due diligence.