When this guide is useful
A study proposal mentions catch-up depreciation but does not identify the professional handling the tax procedure.
The distinction that matters
A cost segregation report and a tax method change filing are different deliverables. Ask the preparer to determine the applicable procedure and required work.
A worked situation to investigate
An owner orders a study for an older rental and discovers that the report provider does not prepare the tax filing.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.