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So You’re Being Audited Being Audited By The IRS Part Three

By Guest

In part one of this series of articles on being audited by the IRS, I spoke about the two types of audits you could receive. I wrote about audits by correspondence in mail, and audits in person, and pointed out that audits in person are far more rare and serious. In part two I urged you to seek the help of a skilled tax representative and told you a little about the process. In this part I will finish by telling you what you can expect when you receive an audit in person with a tax or legal representative to help you.

Almost without fail, the auditor will propose adjustments to your tax return, which is a nice way to say that they will tack on additional tax and maybe penalties. Fortunately, even an auditor from the Internal Revenue Service is not made of stone. The representative can negotiate with them, and many times they will either somewhat or fully concede on the issues that they don’t find as relevant or important. And if the client is not pleased with the result of the audit, the representative can speak with the auditor’s manager. If a resolution still has not been achieved, it can go to the IRS Appeals Office.

Many cases are successfully resolved in the IRS Appeals Office. Those that aren’t typically go to the United States Tax Court. Once a case is filed in Tax Court, the Internal Revenue Service counsel sends it back to appeals for another go at settlement. If the case remains unresolved and the Internal Revenue Service feels that it might lose the case, the IRS counsel will continue in their efforts to settle.

Once a trial is docketing in Tax Court, it usually is fasting, taking hours to complete rather than days. Before the trial, lawyers lay down the facts and exchange exhibits that they plan to offer at the trial. After trial, there is a long period for the lawyers to submit briefs, and for the Court to write its opinion.

When the Tax Court gives its decision, the taxpayer, Internal Revenue Service, or both can appeal it to the United States Court of Appeals for the taxpayer’s circuit, but that’s as far as most cases can go. Only rarely has the United States Supreme Court ever heard tax cases.

Mallory Megan works for Rapid Recovery Solution and writes articles on medical collection agencies .

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Article Citation
MLA Style Citation:
Guest, Guest "So You’re Being Audited Being Audited By The IRS Part Three." So You’re Being Audited Being Audited By The IRS Part Three. 25 Jun. 2010. 4 Oct 2014 <>.

APA Style Citation:
Guest, G (2010, June 25). So You’re Being Audited Being Audited By The IRS Part Three. Retrieved October 4, 2014, from

Chicago Style Citation:
Guest, Guest "So You’re Being Audited Being Audited By The IRS Part Three"

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