You discover that the client's previous tax returns fromlast year, which someone else prepared, listed a deduction of$3,000 in excess of the actual expenditure. This mistake was notintention and the IRS will probably not detect the error. You canchange the error, which might cost the client additional liability.Another option would be to prepare the return from the previousyear so that the mistake was yours. Create a price structure foreach option. Indicate to the client that you want to meet todiscuss these options.
For this assignment, feel free to add any additional informationthat you feel the client would want to know about each option (thiscan come from your own experiences, knowledge from other courses,etc).  You can be creative with some of the informationin the memo, such as name, date, etc.