1. Jonathan was notified by the IRS that he should appear at the local IRS district office with support for his 20x1 travel and entertainment expenses, as well as his charitable deductions. It was a really nice day, so Jonathan went skiing rather than to the appointment. On the way to the ski resort, Jonathan called his tax preparer, Sue Johnson, CPA, and told her that he wasn’t going to the appointment. What penalty or penalties could Jonathan be subject to? What about the Sue Johnson, CPA? 2. If Jonathan ultimately doesn’t agree with the findings of the IRS, what are his options? Solution 1. Jonathan should fill out and sign a Form 2848 authorizing the CPA to represent him before the IRS. Additionally, Jonathan should gather all his supporting documentation to substantiate the deductions. This information should submit to the revenue agent as soon as possible after receiving the 30-day letter or at the meeting to discuss and make explanation. 2. If Jonathan does not agree to the findings of IRS, he has to approach the Office of Appeals at the IRS with all the finished reports. They attempt to avoid litigation by resolving tax disputes internally that arouse future taxpayer compliance with the tax laws. *****.