1.	Failure to use correct wage figure from W-2’s.
2.	Failure to attach W-2’s and/or Federal Schedules, forms and statements to support income and deductions.
3.	Failure to pay total balance due as shown on tax return.
4.	Failure to mail return / failure to timely mail return.
5.	Failure to pay 2nd, 3rd and 4th quarter of estimated tax payments.
6.	Failure to properly allocate wages (by including pay stub closest to date of move) when allocating income.for move-in / move-out year.
7.	Failure to file return for the year taxpayer moves in or moves out.
8.	Failure to report address changes.
9.	Failure to complete estimated tax portion of return and pay estimate.
10.	Failure to sign tax return (and to have spouse sign if joint filing).