Sorry, my client had received a notice in mail from irs stating she owed more money. after my client called the irs and tried to explain to her what the discrepancy was, they stated she owed money on  a schedule c but she is not self employed, client could not understand the irs agent, so the agent said for her tax preparer to call the irs on her behalf.  she explained I am not a cpa nor have the power of attorney,any suggestions what I can do for her or what the steps I should take to show the irs she is not self employed. thank you so much for all your time.