Can a preparer rely on the organizer filing status?

The organizer is useful evidence, but it is not conclusive when other facts conflict with it. The preparer should ask follow-up questions, resolve the inconsistency, and document the answers used to support the filed return.

For example, if the organizer says single but the client mentions a spouse, the preparer should ask whether the taxpayer was legally married at year-end, whether a divorce or separate maintenance decree exists, and whether head of household facts are present. Filing status should be based on the resolved facts, not on the first unchecked assumption in the file.