In this article, IRS attorney Robert E. McKenzie discusses the IRS audit system.
Despite your best efforts at diligently filing proper tax returns, the IRS can audit your tax returns and Robert McKenzie is a tax attorney who can help sort out the mess. Sometimes the audit results areworse than expected and other times with proper representation the process can be least intrusive. Inthis episode of Law Talk Radio we examine tax law from several perspectives
The Compliance Center computers are programmed to select those returns with high DIF scores which reflect issues that could be easily resolved by mail. The computers select those returns which are appropriate for correspondence audits and each respective return is reviewed by either a Tax examiner or clerk. The returns are DIF screened and quality reviewed using technically proficient examination personnel who are experienced in DIF screening operations. Returns which have apparent examination issues other than those appropriate for correspondence audit are referred to the local Area Office. Some examples of the kinds of items which can be verified by correspondence are itemized deductions, such as interest, taxes, contributions, medical expenses, and simple miscellaneous deductions such as union dues and small tools. Issues other than itemized deductions may be examined if they are single matters which would not be appropriate for office audit or field examination.