Document Type
Article
Publication Date
11-2006
Journal Title
Corporate Counsel Review
ISSN
0886-327X
Abstract
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, etc.?
- Do I have to give the agents all the information, documents, data, etc. they have requested?
- What can the IRS do if I don't cooperate in the audit?
- Can I recover from the IRS the fees and expenses I incur in the audit an din the Appeals proceeding?
- Should I ask for an Appeals conference?
First Page
227
Last Page
275
Num Pages
49
Volume Number
25
Issue Number
2
Publisher
Corporate Counsel Section of the State Bar of Texas
Recommended Citation
Emily A. Parker & Robert D. Probasco,
Surviving IRS Examinations and Appeals,
25
Corp. Couns. Rev.
227
(2006).
Available at:
https://scholarship.law.tamu.edu/facscholar/1235