I’m Being Audited.

You can be audited by:

mail, you visiting an IRS office, the IRS visits your office.

What are your options:

you can agree with the audit opinion respond with a written protest (file an Appeal)

https://www.irs.gov/appeals/preparing-a-request-for-appeals More information about the appeal request

You may submit a Small Case Request if the entire amount of additional tax and penalty proposed for each tax period is $25,000 or less. Form 12203, Request for Appeals Review

request a Fast Track Settlement https://www.irs.gov/pub/irs-pdf/f14017.pdf If the Fast Track Settlement fails the taxpayer still has a right to go to Appeals.

https://www.irsvideos.gov/Business/audits/FastTrackSettlement

Wait for the 90-day letter File CDP hearing or Collection Appeal Request. Form 12153 or form 9423.

IMPORTANT! If the tax issue is raised and resolved in CAP (Collection Appeal Request) hearing, the taxpayer can’t raise the issue in the CDP hearing (unless new information is presented).

CAP hearing may prevent the taxpayer from contesting the issue in Tax Court.

File a Tax Court or District Court petition post appeal mediation

It is important to prepare for your appeal. You must have all evidence that supports your case. Any new information presented will be reviewed by the Compliance Unit. Please, keep in mind that interest keeps accruing.