Key Takeaways
- Correspondence audits (conducted by mail) account for 75% of all IRS examinations.
- Taxpayers have the right to professional representation, to understand the issues being examined, and to appeal all determinations.
- Provide only the specific documents requested—organized, indexed, and with copies rather than originals.
- The IRS Office of Appeals resolves approximately 80% of disputed audit findings through negotiation.
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Test Your Knowledge
1.What percentage of IRS audits are correspondence audits conducted entirely by mail?
2.What percentage of disputed IRS audit findings are resolved through the Office of Appeals?
3.Which IRS scoring system flags returns that deviate from statistical norms for similar taxpayers?