TAX PLANNING · RESEARCH & INSIGHTYou need an additional engagement only when there is an identifiable gap worth paying to close. Start with the incumbent’s agreed scope, the decisions still open to change and the evidence needed to support them.
The IRS distinguishes professional qualifications and representation rights; the phrase “tax strategist” alone does not establish either. Verify the named individual and ask what work they will personally supervise. IRS — Understanding tax return preparer credentials and qualifications
Make a coverage table before requesting proposals:
| Decision | Evidence already held | Question for the incumbent | Possible next purchase |
|---|---|---|---|
| Agency owner pay | Payroll records and compensation rationale | When was the rationale reviewed? | Scoped pay review |
| Practice partner admission | Ownership agreement and partner model | Who coordinates tax, valuation and legal work? | Joint project |
| Contractor expansion | State/job register | Which registrations and tax exposures have been assessed? | State-specific review |
| Continuing planning | Meeting schedule and deliverable register | What changes trigger a forecast update? | Expanded incumbent scope or retainer |
“Not written down” means clarify; it does not prove the accountant omitted the work. Ask the incumbent to identify completed, included-but-not-yet-delivered, excluded and irrelevant items.
Explore the structured evidence
Agency owner pay
Payroll records and compensation rationale
When was the rationale reviewed?
Scoped pay review