Read what is proposed
Identify the notice type and explanation before treating a proposed change as the same thing as every balance-due letter. The IRS resource for the relevant notice provides context. Keep the complete communication and affected period available. Its instructions should guide the response question rather than a general assumption based on the size of the figure.
Compare the specific sources
Put the relevant return information and source statements beside the item described. Note what appears consistent, what differs, and which evidence is still missing. A transaction may have context not visible in one abbreviated source. Do not decide its treatment from a label alone or silently replace an original figure so the comparison looks complete.
Understand the assistance needed
Ask what the proposed service would examine and how any response material is reviewed before submission. Clarify the period, responsibility, and terms. A factual question and the financial concern of paying a possible balance should remain distinct. The guide supports preparation without determining the response or proving that an account adjustment has been made; actual facts and current instructions remain necessary.