For CPA firms
Let the reviewer follow the trail.
One question, one cited answer and the page it came from, in a form a second person can check without asking.
Illustrative situation
Two people, one question.
The preparer
Reaches a position and needs to show where it came from, not just that it did.
The reviewer
Needs the question as asked, the sentence relied on and the page behind it, ready to open.
PreparerAsks
Did the IRS give more time for the missed QSub elections?
VirtusAnswers with a citation
The IRS concluded that the taxpayer met the requirements for more time under §§ 301.9100-1 and 301.9100-3 to make QSub elections it had missed for six subsidiaries.
SourceOpens at the page
IRS Private Letter Ruling 202627005, page 4 · Non-precedential
ReviewerNotes what was checked
Read page 4. Facts differ on entity count; see the engagement memo before relying on it.
What the reviewer can check.
- 01
The question, as asked
The wording the preparer used, so the answer is read against the right question.
- 02
The sentence and its marker
Each sentence of the answer carries the citation that supports it.
- 03
The page and its status
The cited passage opens on its page, with publisher, release date and authority label in view.
- 04
What the preparer noted
Working notes stay next to the source they concern.
The project view
Kept with the engagement.
Gather the sources for a client or issue in a project, with its chats and memos, and share a saved thread or memo with a named colleague. The reviewer opens the same ruling at the same passage the answer relied on.
Read next.
Give the team a trail to follow.
See how a cited answer moves from one person to the next.