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Representing a taxpayer in an examination

SEE 3 Chapter 22 · IRS outline 3C1, 3C2, 3C3, 3C4, 3C5, 3C6, 3C7, 3C8, 3C9

Daniel's 2024 exam finally arrives at the real thing: an appointment with an examiner, a list of documents and, eventually, a report with numbers in it. This chapter follows the exam from start to finish: why the IRS can look, what Nadia's communications with Daniel are protected, where and when the meeting happens, how items are proven, how to read the report and the 30-day letter, what a correspondence audit looks like, Daniel's options at the end, and who must prove what.

In this chapter

  1. The IRS's authority to examine, and how returns are chosen
  2. The practitioner privilege
  3. Time, place and the steps of an exam
  4. Verifying and substantiating the return
  5. The revenue agent's report, the 30-day letter and correspondence exams
  6. The taxpayer's options and the burden of proof

This chapter has 6 lessons and 50 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

Chapter 21: Penalty and interest relief · Chapter 23: Appeals, the 90-day letter and the courts