Why it matters: a reassuring phrase may cover a phone call but exclude substantial work.
Good-answer framing: distinguish notices, examination, appeals and litigation; identify representative, additional fees and records. Professional representation rights and the commercial scope are separate questions. IRS — Understanding tax return preparer credentials and qualifications
Follow-up: “If the firm is sold or the engagement ends, who supports the old work?”
Evidence request: actual terms, exclusions and escalation contacts.
Expert quote: ____________________ Speaker/date/permission: ____________________