What should a taxpayer do if a prior filing channel disappears and they need return records?

Question

AcadiFi · Accepted Answer

Treat this as a tax record access question, not a debate about whether the preparer can proceed without reconstructing prior-year facts. The EA exam rewards a disciplined sequence: collect taxpayer-held records, obtain authorized transcripts when necessary, reconcile carryforwards, and document assumptions before preparing the current return. That sequence keeps the answer anchored in tax law, records, and professional responsibility instead of in frustration, guesses, or online shortcuts.

At fictional North Orchard Therapy cannot access the portal it used last year. The enrolled agent asks for saved PDFs, wage and information forms, bank records, prior-year depreciation schedules, and if needed, account or return transcripts from the tax authority. The enrolled agent should slow the facts down and separate what is known, what is missing, and what must be verified before a return position or client recommendation is made.

The common exam trap is recreating a return from memory because the old portal is inconvenient. If the facts are incomplete, the better answer is not to invent a number; it is to request support, document the taxpayer representation, consider whether an extension or amended filing is needed, and explain the consequence in plain language. If the issue involves practice conduct, the agent should also consider competence, confidentiality, and written scope.

A strong response states that lost platform access is a recordkeeping problem, not permission to guess. That framing works on multiple-choice questions because it identifies the rule first, applies the facts second, and avoids emotional shortcuts. In practice, it also gives the client a clean next step: provide records, approve an extension or payment, correct the filing, or narrow the engagement. Practice more in our EA Part 3 question bank.

What should a taxpayer do if a prior filing channel disappears and they need return records?

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