Review Tiers

Why review matters, and why it varies

Every research credit claim should be reviewed by someone qualified before it is filed. But the depth of review that makes sense varies. A mature client with strong records and a modest claim may need less than a first-time claimant with complex projects. A firm that has built its own R&D practice may want to review everything itself, while another may want an outside specialist to look at the hardest cases. Review tiers give a partner a way to match the level of review to the client and the risk.

The tiers described on this page are proposals. The exact scope of each, and its terms, are confirmed with Swanson Reed, and Cost Guru does not offer them independently.

A worked example (illustrative)

This is an invented scenario. A firm has three clients using white-label TaxTrex. The first is a small software company with strong time records and a modest claim, and the firm's own CPA reviews it on the partner tier. The second is an engineering firm with several complex projects and a larger claim, and the firm chooses the Swanson Reed tier so that an outside specialist looks at it too. The third is a repeat claimant that has been through the process before and wants to manage documentation itself, with the firm's CPA signing the return. The firm decides tier by tier, and tells each client what that involves.

What review tiers do not do

A review, at any tier, does not guarantee acceptance of a claim or prevent it from being examined. It reduces the chance of avoidable errors and records how decisions were made. It also does not turn Cost Guru or its partners into insurers. Any audit support wording is provided only as approved by Swanson Reed, its carrier and counsel.

Responsibility stays with the professional

Whichever tier a partner chooses, a licensed CPA or enrolled agent remains responsible for the return they sign. A higher tier adds more eyes and, as proposed, audit support. It does not transfer professional responsibility. Partners should think about this when they explain tiers to clients: a Swanson Reed review is an additional check, not a substitute for the partner's own duties.

How tiers appear to clients

The client sees the partner's name throughout. A client on a lighter tier might never hear about Swanson Reed at all, while one on the top tier may be told that a specialist review is part of the service. Agree with Swanson Reed how that is described, so clients know who is doing what. Being clear also protects the partner: a client who understands that a review is a check, not a guarantee, is less likely to be surprised later.