Robin and Jay filed their joint 2022 tax return and paid their balance due prior to the filing deadline. Several months later, they received a CP2000 notice (underreporter inquiry) from the IRS. The notice stated that their return did not match income information the IRS had received, and the IRS proposed additional taxes and penalties. Robin and Jay do not think the information on the notice is correct, and they would like to work with a professional to resolve the issue. Robin and Jay need help with which of the following