IRS Examination of Return

tax exam

Have you been selected for an IRS Examination or Audit? Our blog can provide you with some information that may help in the process.

The IRS examines a taxpayer’s books and records either at the place of business, or where the books and records are maintained (a field examination) or at an IRS office.  The type of examination affects the internal appeals procedure.

The Tax Payer Bill of Rights requires the IRS to provide a written statement detailing the taxpayer’s rights and the IRS’s obligations during the audit, appeals, refund and collection process. The IRS must also explain the audit and collection.

The taxpayer has the right to make an audio recording of any in-person interview conducted by the IRS upon 10 days advance notice.  Moreover, a taxpayer is guaranteed the right to be represented by any individual currently permitted to practice before the IRS, unless the IRS notifies the taxpayer that the representative is responsible for unreasonable delay or hindrance.  Any interview must be suspended when the taxpayer clearly requests the right to consult with a representative.  Further, unless it issues an administrative summons, the IRS cannot require the taxpayer to accompany the representative to the interview.

The IRS may provide administrative relief to taxpayers in hostage situations or in a combat zone, or who are continuously hospitalized as a result of injuries received in a combat zone or who are affected by a federally declared disaster area, by suspending tax examination and collection actions during their detention.  Examination and collection actions that can be precluded or suspended include tax return audits, mailings of notice,  and other actions involving the collection of overdue taxes.

For help with IRS, tax audits, tax problems, back taxes, tax settlements, tax debt, Offer in Compromise, tax help, IRS debt, a tax lien, a state tax levy, an IRS levy, an IRS tax lien, contact us.  If you need IRS help and have unresolved cases with previous tax lawyers and tax attorneys, we can help find an optimal resolution for your indigenous needs.  Contact us at 201-947-8081 or 646-688-2807, or email us at

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