The Audit Process: Types of Examinations, IRS Representatives, Appeals, and Tax Court Petitions

The IRS defines an IRS audit as "a review/examination of an organization's or individual's books, accounts, and financial records to ensure information reported on their tax return is reported correctly according to the tax laws and to verify the reported amount of tax is correct." There are many facets of an IRS examination. The audit could be a correspondence, field, or office audit. The IRS personnel handling the audit will be a correspondence representative, a tax compliance officer, or a revenue agent. The type of audit and level of the IRS representative influence the audit process. 

When there are unsettled issues, a taxpayer or representative may want to request a manager's conference to facilitate a resolution. If unresolved issues exist, the examinee can file an appeal or petition the Tax Court. Understanding when and how to appeal or petition the Tax Court is critical for taxpayers and their advisers.

Listen as our knowledgeable federal tax expert details each step of an IRS exam, focusing on appropriate responses to garner a favorable outcome. 

I. The IRS audit process: introduction

II. Types of audits

A. Correspondence

B. Field

C. Office

III. IRS representatives

IV. Outcomes

V. Requesting a manager's conference

VI. The appeals process

VII. Filing a Tax Court petition

The panel will cover these and other critical issues:

• Identifying IRS representatives
• Requesting a manager's conference
• When a taxpayer should appeal an audit determination
• Steps and deadlines for filing Tax Court petitions

Learning Objectives

After completing this course, you will be able to:

• Identify types of IRS audits
• Determine titles and levels of IRS representatives
• Decide when to file a Tax Court petition
• Ascertain how and when to appeal the results of an examination

• Field of Study: Taxes
• Level of Knowledge: Intermediate
• Advance Preparation: None
• Teaching Method: Seminar/Lecture
• Delivery Method: Group-Internet (via computer)
• Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
• Prerequisite:

  Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.

  
  

Strafford Publications, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

Strafford is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).