Step 6 — Contract for implementation

For each action identify recommender, reviewer, approver, executor and verifier. State what the fee includes, what requires a separate quote and who handles disagreements. Distinguish return preparation, notices, examination support and appeals rather than relying on “audit protection”.

The IRS explains different representation rights, but rights are not the same as services included in the contract. IRS — Understanding tax return preparer credentials and qualifications

Before commitment

• Contracting entity and professional leads known.
• Critical technical review complete or properly gated.
• Fees, dependencies and cancellation terms understood.
• Partner and cash approvals recorded.
• Information-transfer arrangements accepted.
• First delivery milestone and evidence specified.