Apply the five gates first

1. Identity and standing: identify the contracting entity and appropriately qualified named professionals; unresolved identity or material standing issues require resolution.
2. Technical review: a material tax position has an identified competent reviewer and sufficient evidence to review it.
3. Execution: critical tasks have an accepted owner and feasible timetable.
4. Affordability and authority: required cash and partner/business approvals are available.
5. Information handling: sensitive data can be exchanged under acceptable arrangements.

A gate can be passed, unresolved or failed. “Unresolved” is not an accusation; it blocks approval of the affected commitment until the missing information arrives. Credentials can be checked through the IRS resources and state-board-backed CPAverify, but a directory entry is not proof of suitable experience. IRS — Choosing a tax professional NASBA — What is CPAverify?