CPA Partner3 escalations awaiting your decision · 1 look-back §481(a) review
High-risk positions on your desk.
Focused view of studies in RiskResolution with Aggressive-category flags. Approve, override with justification, or return for further work — every action is logged immutably (CR-005).
Open escalations
3
2 SLA in 3d or less
Aggressive items
7
across 3 studies
Look-back §481(a) review
1
$284K · above $250K threshold
Avg. partner decision time
37min
↓ 12 min vs. last quarter
Bayside Retail Plaza — escalated items
CS-2024-0128 · Look-back · $4.1M basis · Hartwell CPA
Aggressive
Tenant-area millwork — 5-yr personal property
64%
Position: Reclassify $186,400 of decorative tenant millwork to 5-yr life under Whiteco factor analysis (4 of 6 factors satisfied).
Contrary argument (Hospital Corp. of Am. v. Comm'r 109 T.C. 21): decorative millwork is generally §1250 unless it directly serves tenant equipment. Saanvi Iyer's note attached.
Whiteco Industries · 4/6
HCA · 109 T.C. 21
ATG Ch. 6.4
SI
Saanvi Iyer · Tax Analyst
Recommend retention at 5-yr based on tenant lease language requiring removal at termination, and Westgate's similar treatment with engineer sign-off.
WL
Wei Liang · Reviewing Engineer
Take-off includes detailed millwork specs from drawings. Items are not load-bearing and are independently fastened.
Aggressive
§481(a) cumulative catch-up — $284,400
82%
Position: Cumulative catch-up exceeds $250k threshold; requires §3 disclosure on Form 3115.
Validation needed: review proration of bonus depreciation across 2021–2023 and reconcile against historical schedule pulled from QuickBooks.
Rev. Proc. 2015-13
§481(a) · CR-004
§481(a) validation — historical comparison
EH-005 · QuickBooks pull vs. recomputed schedule
| Tax year | As-filed (QBO) | Recomputed | δ | Bonus recapture | Proration |
|---|---|---|---|---|---|
| 2021 (PIS Sep 30) | $52,564 | $132,800 | +$80,236 | $0 | 3 mo / 12 mo |
| 2022 | $105,128 | $216,400 | +$111,272 | $0 | 12 mo |
| 2023 | $105,128 | $198,020 | +$92,892 | $0 | 12 mo |
| Σ | $262,820 | $547,220 | +$284,400 | $0 | — |
All open escalations
Filtered to RiskResolution + Aggressive
Decision log
Last 5 partner actions
Approved Pinecrest Office Park release · $11.0M · 2024-03-08.
Mar 08
Override Northbrook Medical — moved decorative metalwork from 5-yr → 7-yr.
Mar 06
Returned Cedar Ridge — requested additional Whiteco factor 5 evidence.
Mar 04
Approved Aspen Plaza release · $7.2M · 2024-02-29.
Feb 29