Chapter 48
If the IRS Examines Your Return
Because the IRS is unable to examine every return, it follows a policy of examining returns which, upon preliminary inspection, indicate the largest possible source of potential tax deficiency.
Returns are rated for audit according to a mathematical formula called the discriminant function system (DIF). Various weights are assigned to separate items on each tax return, thus permitting the ranking of returns for the greatest potential error.
This chapter discusses what may trigger an audit and how you can handle an audit if your return is selected for examination.
48.2 When the IRS Can Assess Additional Taxes
48.6 Tax Penalties for Inaccurate Returns
48.7 Penalties for Not Reporting Foreign Financial Accounts
48.8 Agreeing to the Audit Changes
48.9 Disputing the Audit Changes
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