| The process of selecting a return for an audit usually | | | | mail or you can request an interview with an examiner. |
| occurs in one of two ways. | | | | If IRS wants to "see" you they will conduct your |
| First IRS uses computer programs to identify returns | | | | examination via a personal interview. |
| that may not include all W-2 or 1099 Income, as | | | | If you do not agree with what the examiner tells you in |
| compared to waht was reported by Employers or | | | | your meeting, you can meet with the examiner's |
| Companies that hire Independent Contractors. | | | | supervisor. |
| IRS is not above, and admits, to obtaining information | | | | If you don't agree with the examiner or the supervisor |
| about taxpayers income from sources such as | | | | you can appeal to the Appeals Office of IRS. |
| newspapers (news), public records, previous returns, | | | | A taxpayters Appeal Rights are explained in |
| averages, and OTHER individuals! If IRS decides that | | | | Publication 5 and Publication 556, Examination of |
| the information is accurate, they may audit your return. | | | | Returns, Appeals Rights, and Claims for Refund. |
| Audits, or "Examinations" as IRS calls them, can be | | | | If you do not wish to use the Appeals Office or |
| handled by mail or in person. | | | | disagree with the outcome you can take your case to |
| If your return is examined by mail, IRS will send you a | | | | the U.S. Tax Court, U.S. Court of Federal Claims, or the |
| letter asking for more information. You can respond by | | | | U.S. District Court where you live. |