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By Owen S. Arnoff, EA, NTPI Fellow · Last reviewed September 2026

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About the author

Owen S. Arnoff

Tax practitioner · author · educator

Tax practitioner since 2004, Enrolled Agent since 2008, NTPI Fellow since 2011, with more than 10,000 returns prepared or reviewed.

Key takeaways

A planning trigger identifies a question; it does not determine the recommendation.
Verify the controlling facts before modeling alternatives.
Analyze downstream tax, economic, administrative, and implementation effects.
Document the reasoning and the evidence supporting it.
Confirm implementation and revisit when facts change.

Practitioner resource

Browse workpapers, checklists, trackers, and practitioner reference tools.

Planning methodology

Remediate when correction, relief, amendment, appeal, exception, or another remedy may be available.

Additional resources