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Surviving Irs Examinations And Appeals, Emily A. Parker, Robert D. Probasco
Surviving Irs Examinations And Appeals, Emily A. Parker, Robert D. Probasco
Faculty Scholarship
This article summarizes the statutory, regulatory and administrative rules and procedures that apply to IRS civil tax examinations and Appeals proceedings, including alternative dispute resolution procedures. The focus of this paper is on field examinations, rather than service center examinations, correspondence examinations, or office examinations. In addition, it attempts to answer some of the basic questions that taxpayers often ask their advisors and representatives when they are the subject of an IRS civil tax examination:
- Why was I selected by the IRS for audit?
- How long will this audit take?
- Why do the agents want all this information, documents, data, …