# Know why you filed it that way, years later A notice can arrive three years after the return went out, long after the person who made the call has moved on. Korium keeps each judgment call with its reason, its evidence and who signed off, so the answer is there when the letter comes. [Start for free](https://app.kyroco.ai/pricing.md) [See how it works](../korium-how.html) Every return is a stack of judgment calls. The numbers live in the tax software. The reasons live in someone's head, and people move on after busy season. What goes wrong today ### The letter outlives the preparer The notice asks about 2023. The person who decided left the firm last spring. ### The reason was a sticky note Why the home office was claimed sits in a workpaper comment nobody can find. ### Review notes vanish The partner fixes the same mistake every season, because last year's notes went with last year's file. ### Every client has quirks Who sends documents late, who wants a call, which brokerage always sends a corrected 1099. While the return is prepared ## Every judgment call keeps its reason The first thing Korium asks is what the firm already decided for this client, and why. The preparer starts from last year's calls instead of a blank file. WHAT STARTS IT WHAT COMES OUT A return is started The preparer pulls last year's file and this year's documents. A call is made A deduction, an election, a basis. The client explains "The car is 70% business. Here is my mileage log." asks saves saves writes KORIUM The firm's memory of each client The first question it asks: what did we decide for this client before, and why? New client Nothing on record yet. Korium starts the file with this year's calls. Returning client Korium has their history, so it returns: Past positions Review notes Client quirks Open items Also looked up every time · Firm rules that came from review notes · Who signed off, and when · What the client still owes us asked from ChatGPT or Claude Preparer brief What the preparer knows before the first entry LAST YEAR · Positions taken, each with its reason · What the reviewer changed THIS CLIENT · Quirks and preferences · Documents still missing FIRM RULES · Review notes that became rules · Past notices for this client each call and its reason is saved as it is made When the letter comes ## Answer the notice from the record, not from memory The position, the reason, the evidence and the sign-off were saved with the return. Whoever opens the letter starts from all of it, even if they never met the client. WHAT GOES IN WHAT COMES OUT The notice Which year, which line, what they question Positions taken Each with its reason and evidence Review notes Who signed off, and what they changed Client documents Logs, receipts, statements: where each is Client messages What the client told us, and when Prior notices Later: how past letters were settled KORIUM One record per client, every year Partners, preparers and their assistants read the same place. Saved with every return Typed, so each can be found again Positions Evidence Sign-offs Quirks Remembers what changed An amended return replaces the old position. The old one stays on record, marked replaced. Review notes become rules A note the partner writes twice is shown to the next preparer. asked from ChatGPT or Claude drafts gathers warns carries Response draft The position, its reason and the evidence, ready for review. Evidence list · What supports the position · Where each document is · Who signed off, and when Rules for next season Review notes that repeat show up the moment the next return is started. Next year's file Quirks, open items and the calls made, so next season starts from what this one learned. saved back after every return and every letter: what was decided, why, what is left Ask Korium ## The questions every notice raises | THE QUESTION YOU ASK | WHAT KORIUM ANSWERS FROM | | --- | --- | | "Why did we take the home office deduction for this client in 2023?" | The position, its reason, the evidence and who signed off. | | "What does this letter question, and what do we have?" | The notice matched to the return line and the record behind it. | | "What is this client still missing for this year?" | Documents asked for, received and still owed. | | "What did the partner change on returns like this last season?" | Review notes, and the firm rules they became. | | "Has this client had a notice before?" | Past letters, how each was settled, and when. | | "Who signed off on this election?" | Every sign-off carries a name, a date and what it replaced. | Example ## The reason, the proof and the sign-off, in one answer The person answering the letter gets what was decided, why, and where the proof is. They still check the return and the law before anything goes back. Korium:Client Example This client got a CP2000 for 2023. Why didn't the 1099-K show up as income? 2023 return, 1099-K from a payment app Filed April 9, 2024 · 1 position · 2 documents Why The $4,200 was the client selling used furniture for less than they paid, so it was not income. Dana decided, Pat signed off, March 28, 2024. Evidence The client's list of items sold with what each originally cost, and their email of March 20. Watch out Since this notice, the firm reports these sales and backs them out, so the totals match what the payment app sent. Firm rule, added May 2026. The return says what. The memory says why. 01 Years, not seasons ### The reason outlasts the person Notices arrive years later. The call, its reason and who made it are still there. 02 Review that sticks ### Notes become rules What the partner corrects once is what the next preparer sees first. 03 Your assistant ### ChatGPT or Claude Ask in the assistant your staff already uses. The memory stays the firm's. ## Stop guessing why you filed it that way. [Start for free](https://app.kyroco.ai/pricing.md) [See how it works](../korium-how.html)