When client information conflicts: document the follow-up

The most useful due-diligence note explains what you noticed, what you asked and how the answer affected the return. A generic “client confirmed” note rarely tells the next reviewer enough.

Recognize the question that needs another question

The IRS knowledge requirement calls for additional inquiries when information appears incorrect, incomplete or inconsistent. For example, an intake answer about a child’s living arrangements may conflict with another answer about household expenses. Do not resolve the conflict by silently choosing whichever answer produces the desired result.

IRS reference: Common errors and due-diligence situations.

Use a neutral follow-up

Start with the facts: “Your organizer says the child lived with you all year, but you mentioned a move in June. Can you walk me through where the child lived during each part of the year?” Neutral questions help establish a timeline without suggesting the answer.

Keep fact gathering separate from the eligibility conclusion. Establish dates, relationships and household arrangements first; then apply the relevant credit or filing-status rules. A good interview is not a search for wording that makes a claim fit.

A four-part note that another preparer can use

1. Issue: Identify the specific inconsistency.
2. Question: Record the follow-up you actually asked.
3. Response: Record the client’s answer and relevant supporting information.
4. Conclusion: Explain how the issue was resolved, or why the return remains on hold.

Date the note and identify the preparer. Link supporting records to the issue they address, rather than saving an unexplained pile of attachments. Follow your applicable retention requirements and security procedures.

Escalate unresolved facts

If a material question remains unresolved, send it to the reviewer with the conflicting information and the steps already taken. Avoid presenting an uncertain claim as a settled fact. Keep client communication clear about what is still needed.

The goal is not to demand the same document from every client. It is to apply the rules to the facts, make reasonable inquiries when required and preserve a meaningful record. A checklist supports that judgment; it does not replace it.

General information for tax professionals, reviewed October 9, 2026. Not individualized tax or legal advice. Confirm the applicable tax-year rules and the client’s facts before relying on this information.