How should open review notes be resolved before filing?

Material review notes should be cleared before filing. The preparer should obtain the missing support, correct the return, document the explanation, or escalate the unresolved issue under the firm's review process. If the issue remains material and unsupported, the return should be held rather than filed just to meet client pressure.

Open notes are part of the control trail. A good file shows the question, the answer or correction, who cleared it, and why the final treatment is supportable. Silent override weakens the review and can create due-diligence problems.