Let's face it, S Corporation tax returns are being targeted for good reasons. Research has shown beyond doubt that too many of these tax returns are flawed. Think about how that would change if every tax professional approached every engagement with the idea that our job was to produce a tax return that was "Audit Proof." By that I mean that when we sign and file the return we are so confident in the quality of our work and the truth of the information reported that we could say without doubt, "If this return is audited we will have another no change audit to the credit of our firm." We can only have that level of confidence if we are confident in our own knowledge, confident in the validity of the data supplied by the client, confident in the diligence of our engagement processes and confident that the client has made solid decisions about the tax positions that are being reported. The NSA sessions at the IRS Tax Forums this year address the issues you should be considering and provide answers to how those issues should be addressed. The NSA speaker team has done an outstanding job this year in preparation and I urge everyone to attend the session on S Corporations - Issues and Answers.