IRS Audits, Appeals, and the Judicial Process
Free CPA REG (Taxation & Regulation) lesson in Ethics, Professional Responsibilities and Federal Tax Procedures. 17 min read, ~2,578 words.
Three audit types: correspondence (mail), office (IRS office visit), field (taxpayer location for complex returns). Selection methods: DIF score (statistical anomaly), random, related-party flow-through, document matching. 30-day letter triggers Appeals Office conference; 90-day letter (statutory notice of deficiency) triggers a 90-day clock to petition Tax Court. Trial-court choice: Tax Court...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- I.C1
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