For CPA firms
Let the reviewer follow the trail.
One question, one cited answer and the page it came from, in a form a second person can check without asking.
Illustrative situation
Two people, one question.
The preparer
Reaches a position and needs to show where it came from, not just that it did.
The reviewer
Needs the question as asked, the sentence relied on and the page behind it, ready to open.
PreparerAsks
Did the IRS give more time for the missed QSub elections?
VirtusAnswers with a citation
The IRS concluded that the taxpayer met the requirements for more time under §§ 301.9100-1 and 301.9100-3 to make QSub elections it had missed for six subsidiaries.
SourceOpens at the page
IRS Private Letter Ruling 202627005, page 4 · Non-precedential
ReviewerNotes what was checked
Read page 4. Facts differ on entity count; see the engagement memo before relying on it.
How the work goes
How a cited answer reaches review.
Four moves from the preparer’s question to a reviewed position kept with the client.
[01] Preparer
The preparer reaches a cited position.
The answer comes back with a citation on every sentence, so the position arrives with its source rather than ahead of it.[02] Share
Shared with the reviewer by name.
Share the conversation with a named colleague. They open the same answer, not a pasted summary of it.[03] Review
The reviewer opens each citation.
Each citation opens the source at the cited page with the passage marked, so the check is made against the document.[04] Keep
The trail stays with the engagement.
Keep the chat, its sources, the review note and the memo together in a project for the client.
Try it
Walk the trail as the reviewer.
Take the reviewer’s seat: read the question, open the citation, check the label.
Choose one to see it play.
The project view
Kept with the engagement.
Gather the sources for a client or issue in a project, with its chats and memos, and share a saved thread or memo with a named colleague. The reviewer opens the same ruling at the same passage the answer relied on.

Read next.
Give the team a trail to follow.
See how a cited answer moves from one person to the next.