What should a return reviewer check before a tax return is released?

A return reviewer should first know the review scope. A top-level review is different from a detailed line-by-line review. At a minimum, the reviewer should check whether the return is internally consistent, major income and deduction lines tie to workpapers, filing status and dependents are supported, carryovers and basis schedules are considered, and open questions are resolved before release.

For returns involving specified credits or filing statuses covered by paid-preparer due diligence rules, the reviewer should also confirm that the required questions, reasonable inquiries, Form 8867 workflow, and record retention are complete. A second look is useful only if it produces review evidence and cleared notes.