Connect the source to the activity
Identify the transaction, business purpose, and period supported by the receipt or other record. Preserve the original source before making a working note. A purchase linked to an activity does not automatically have a particular tax treatment. Explain personal use, shared costs, or uncertainty where relevant so the review begins with facts rather than a preferred classification.
Keep overlapping evidence distinguishable
Several sources may describe one transaction from different perspectives. Note the relationship instead of treating each source as a separate expense. Identify information still missing and label any preliminary estimate. A list can make those questions easier to find, but it should not conceal the difference between a supported entry and a recollection awaiting evidence.
Ask what the service would examine
Explain whether the records concern an earlier return, a notice, or another account issue. Discuss which sources are required and how they would be shared privately. Actual circumstances and applicable rules determine treatment; the guide does not approve a deduction. Service scope should distinguish factual review from later preparation or response work, including the responsibilities and terms for each.