Representing the Audited Taxpayer Before the IRS takes you through the entire IRS examination process. It provides extensive checklists, formats, and pattern letters to expedite paperwork and helps you effectively prepare for any demand made during the IRS examination process. Samples of written protests, settlements, and closing agreements are also included. Topics discussed include:
- Selection of tax returns for audit
- Audit system
- Avoiding an audit
- Representation during audit
- Specialized audit procedures
- Defining and recognizing fraud
- Practitioner's role and ethical concerns
- IRS investigation tools
- Taxpayer rights
- Appeals
- Tax litigation
- Independent contractor/employee examination program