Appealing an Internal Revenue Service Examination begins long before a taxpayer considers the United States Tax Court; it is a continuum that starts with an IRS audit, proceeds through the administrative Appeals Office, and, if necessary, culminates in litigation. The audit itself is generally initiated when the Service believes a...
The Internal Revenue Service (IRS) audits a wide range of taxpayers, including individuals, small businesses, large corporations, partnerships, and nonprofit organizations. Individuals may be selected for audit due to discrepancies in reported income, unusually high deductions, or random selection. Businesses—regardless of size or industry—can be audited if their returns contain...
