What needs special attention in the R&E review?

Use three separate questions: which costs qualify; which year’s treatment is being addressed; and which procedure is available. A discussion about current deductions is different from a research-credit claim and different again from correcting older returns.

For an agency with software work, supply project descriptions, where work was performed, contractor arrangements and prior accounting treatment to the reviewer. Do not presume ordinary marketing work qualifies. Since the cited July deadline has passed, any proposed historical recovery needs a specific route and timing explanation rather than an outdated podcast instruction.