When this guide is useful
This fictional case concerns a founder who delegates operations.
The distinction that matters
The example distinguishes a documented role change from a salary chosen only to achieve a desired tax outcome. Actual services and compensation facts need review.
A worked situation to investigate
A fictional restaurant founder hires a general manager and reduces time spent on day-to-day operations.
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.