Start with the version that was filed
Locate the actual return copy and the evidence supporting its status. Keep later drafts and revised statements labelled separately. Identify the entry you believe needs review and explain why, using the source document rather than a remembered total. A correction discussion depends on knowing which version and period are involved.
Separate the discovered fact from the process
A newly received statement, an account letter, or another record may prompt the question, but it does not by itself specify every required action. If a notice is involved, keep its response instructions alongside the correction notes. Review current IRS amended-return information and ask how that guidance relates to the actual account situation.
Retain the reason for each change
Before professional preparation or submission is agreed, ask what evidence supports the proposed adjustment and who reviews the final version. Keep the original records and a dated explanation of the differences. Any material actually sent should have its own copy and confirmation. The bench helps prepare a decision; it does not establish that a particular correction is necessary, accepted, or sufficient for another outstanding task.
Preserve the version and date of each source, and leave an unresolved difference as a question for review.