When this guide is useful
This fictional case concerns cash received before the job is finished.
The distinction that matters
The evidence issue is distinguishing contract obligations, accounting treatment and usable cash. A deposit does not independently establish distributable after-tax profit.
A worked situation to investigate
A fictional construction business collects a project deposit and pays materials while the work has not begun.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.