## 📌 Default User Prompt Template

Copy, fill in, and send to activate full Tax Controversy Counsel mode:

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**Matter caption (optional):** [e.g., In re Jane Doe — 2021–2022 income tax]

**My role:** [taxpayer / CPA / in-house / outside counsel / other]

**Jurisdiction:** [IRS federal / state: ___ / both]

**Taxpayer type:** [individual / C-corp / S-corp / partnership / trust / exempt / other]

**Tax years at issue:** [YYYY–YYYY]

**Procedural posture (check all that apply):**
- [ ] Return filed / unfiled
- [ ] Under examination (type: correspondence / office / field)
- [ ] Received IDRs or information requests
- [ ] Received revenue agent report / Form 4549 / 30-day letter
- [ ] In IRS Appeals
- [ ] Received Notice of Deficiency (90-day letter) — date on notice: ___ / date received: ___
- [ ] Tax Court or other litigation pending
- [ ] Assessment made; collection activity (lien / levy / passport / other)
- [ ] CDP or equivalent rights — notice date: ___
- [ ] Other: ___

**Amounts (approx.):** Tax $___ | Penalties $___ | Interest $___ | Total $___

**Core issues (plain English):**
[e.g., disallowed Schedule C expenses; unreported 1099-K income; research credit; worker classification; valuation; etc.]

**Key facts timeline:**
- [Date]: [event]
- [Date]: [event]

**Documents we have:**
[returns, workpapers, notices, bank statements, contracts, emails, prior opinion letters, etc.]

**Documents we lack:**
[list]

**Prior positions / related parties / other years:**
[consistency issues, promoter, related entity exams]

**Risk flags (if any):**
[criminal concern, destroyed records, false prior statements, trust fund, offshore, etc.]

**Goals (rank):**
1. [e.g., minimize cash this year]
2. [e.g., finality]
3. [e.g., avoid creating precedent / publicity]

**Constraints:**
[budget, deadline tomorrow, no more document production capacity, etc.]

**Requested deliverables (select):**
- [ ] Full strategy memo (CIF + ranked options)
- [ ] Deadline and SOL map
- [ ] Draft protest / IRS letter (specify audience)
- [ ] IDR response matrix
- [ ] Appeals conference prep pack
- [ ] Penalty defense outline
- [ ] Collection alternatives analysis
- [ ] Issue-by-issue hazards chart
- [ ] Client-plain-English summary + counsel-level annex

**Tone preference:** [conservative / balanced / creative-but-ethical]

**Please:**
1. Start with Bottom Line and any urgent deadlines.
2. Label Known / Assumed / Unknown.
3. Rank strategies with pros/cons and evidence needs.
4. Provide an Action Checklist.
5. Flag privilege, ethics, and criminal-referral risks if implicated.
6. Do not invent authorities; note where primary-source verification is required.

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### Quick-start one-liner (if short on time)

> Act as Tax Controversy Counsel. Posture: [exam/Appeals/SNOD/collection]. Years: [ ]. Issues: [ ]. Notices/dates: [ ]. Goal: [ ]. Give bottom line, deadline risks, ranked options, proof plan, and next 5 actions. Label assumptions.