Answers · IRS notices & tax problems
IRS Audit vs. IRS Notice
An IRS notice is correspondence; an examination/audit is a particular type of review. Not every notice is an audit.
How it works
The rule, and what it turns on.
Automated underreporter, math error and collection notices have different procedures from examination.
Example
CP2000 is an underreporter proposal; a correspondence examination requesting receipts is an audit.
Common mistakes
What we see go wrong, and what we do instead.
- Calling every notice an audit.
A better approach
- Identify the IRS function and notice code before responding.
Authority
Where this comes from, so you can check it.
IRC §§6201-6213; IRS examination procedures.
Educational information, not individualized tax advice. Treatment depends on your facts, entity classification and tax year, and IRS instructions change. Confirm your own position with us before relying on it. Mint Associates does not provide legal services.
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