Audits of tax returns (2of2) Types of audits Correspondence audit Office audit Field audit Appeals process Burden of proof 6
6 Audits of Tax Returns (2 of 2) Types of audits –Correspondence audit –Office audit –Field audit Appeals process Burden of proof
Appeals Process If taxpayer disagrees w/ findings, IRS sends thirty-day letter -Taxpayer has 30 days to request a conference w/ appeals officer If no agreement reached, IRS issues ninety-day letter Taxpayer has 90 days to file petition W/ Tax Court
7 Appeals Process If taxpayer disagrees w/ findings, IRS sends thirty-day letter –Taxpayer has 30 days to request a conference w/ appeals officer If no agreement reached, IRS issues ninety-day letter –Taxpayer has 90 days to file petition w/ Tax Court