Make one entry for each account question
Write the authority, tax period, balance source, and source date on a separate entry. Beside it, note whether the amount is understood or whether a particular adjustment or payment remains unclear. A combined total can be useful later, but it should not hide the issue that still belongs to one specific period.
Connect the entry to its support
Attach the relevant return record, notice, payment confirmation, or account information by reference. Explain what each item can establish and what it cannot. A copy of a prepared return does not answer every filing-status question, and a bank entry may not explain the tax account’s allocation of a payment. Keep those distinctions visible.
Use the map to narrow the discussion
Ask which unresolved fact needs investigation before payment or other relief approaches can be compared. Date any updated information and preserve the earlier entry so the change can be followed. If professional work is proposed, ask what the review stage produces and how later work would be agreed. The map is an evidence index; it cannot decide liability or certify that an account question has been resolved.