What the Strategy Report is
Where Discovery documents the problem, the Strategy Report documents the plan: which IRS resolution programs the evidence supports, in what order, and why. It is generated from the same case record — transcript facts plus the 433 financial profile — and exports as a co-branded PDF your firm sells and retains before implementation is quoted.
Prerequisites
The strategy flow checks the stage-gate engine before it runs, and the Questionnaires tab deep-links you to anything missing:
- Financial 433-A intake — income and monthly expenses at minimum. Without ability-to-pay data there is no honest program evaluation.
- Statement of Current Circumstance — a short narrative of where the client is now (hard gate).
- Statement of Future Objectives — what a good outcome looks like (hard gate).
- Transcripts on file — the ledger facts the program math runs against.
- One Strategy / Resolution Intelligence credit is consumed when the analysis runs.
What the logic engine derives
Program posture is computed deterministically before any narrative is written:
- Net disposable income (NDI) — the 433 intake measured against IRS collection standards, producing the ability-to-pay number programs are judged by.
- Program viability — currently not collectible (CNC), installment agreement (IA), partial-pay installment agreement (PPIA), and offer in compromise (OIC) posture, each evaluated against balances, NDI, and statute timing.
- CSED and tolling posture — how much collection runway the IRS actually has, which changes which programs make economic sense.
- Enforcement posture from the ledger — active collection pressure that constrains sequencing.
Sequencing and guardrails
A strategy is more than a program pick — order of operations matters. RESO’s playbook applies procedural sequencing constraints (compliance before negotiation, lien timing around a pending sale, levy relief before close) so the recommended path respects how cases actually move through the IRS. The narrative layer then explains the plan in client-readable language, and logic guardrails correct any drift in the generated text against the deterministic signals — the math always wins over the prose.
The client story’s role
The circumstance and objectives narratives shape tone and layering among IRS-consistent options — a client racing a home sale gets different sequencing emphasis than one seeking long-term compliance help. What the client story never does is override the ledger: if recall and transcript disagree, the report carries verification language, not the client’s version.
Generating it
In the Reports tab, select Strategy Report. If the gates are satisfied, run the analysis; review the derived programs, sequencing, and narrative in the workspace; then generate the PDF. The deliverable saves to Documents, generation logs to Activity, and the underlying strategy snapshot stays on the case so later operators can see exactly what the recommendation was based on. If the financial profile or transcripts change materially, rerun so the deliverable matches the current evidence.
Presenting and billing it
Firms typically sell the Strategy Report as the second paid advisory deliverable — the plan the client retains regardless of whether implementation proceeds. It also anchors the commercial close: the Scope of Work and implementation quote in the Billing tab reference the same documented program path, so the engagement the client signs matches the analysis they paid for.