What controls prevent filing a planning copy?

Use controls that connect the exact return version to the taxpayer authorization and transmission step.

Good controls include:

• labels that clearly separate planning, draft, review, and filing copies;
• disabling e-file on projection files;
• a two-person transmission review for high-risk returns;
• matching Form 8879 to the final accepted copy;
• limiting who can transmit returns;
• reviewing acknowledgements after filing; and
• documenting any correction immediately if the wrong file is sent.

For exam purposes, this is a professional-practice issue. A firm should not treat accidental transmission as only a software mistake; it affects authorization, account correction, client communication, and possibly penalty relief.