When this guide is useful
A proposal presents projected savings before the buyer provides complete financial information.
The distinction that matters
Treat projected benefits as assumption-dependent estimates. Ask what facts, baseline and implementation work support the comparison.
A worked situation to investigate
A firm presents an estimated deduction while the client has not supplied basis, participation or household income details.
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.