IRS Audits, Appeals, and the Judicial Process

Free CPA REG (Taxation & Regulation) lesson in Ethics, Professional Responsibilities and Federal Tax Procedures. 18 min read, ~2,663 words.

Three audit types: correspondence (mail), office (IRS office visit), field (taxpayer location for complex returns); DIF scoring drives most selections. Selection methods: DIF score (statistical anomaly), random, related-party flow-through, document matching. Assessment statute: 3 years from filing or due date (later); 6 years if gross income omission exceeds 25%; unlimited...

What this lesson covers

• Content
• Example 1
• Example 2
• Common Mistakes
• Check Your Understanding
• Exam Shortcuts

Learning objectives

• I.C1

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