What distinguishes the designated review from a P2P review?

The designated review is specifically focused on verifying the accuracy of tax law application and ensuring compliance in tax returns. This type of review involves a thorough assessment by a designated reviewer, who is typically more experienced and knowledgeable about tax laws compared to regular volunteers. The emphasis is on ensuring that the tax laws are being applied correctly according to the standard guidelines.

In contrast, a P2P (Peer to Peer) review generally involves a more casual approach where peers review each other's work. It might focus less on the technical accuracy of tax law and more on process and completeness. The distinction largely lies in the depth of legal scrutiny involved in each method.

Thus, the correct answer highlights that the designated review is primarily concerned with the method of verifying accuracy in understanding and applying tax law, setting it apart from the P2P review.