Make a chart that distinguishes among the various types of examinations that the IRS conducts...

Question

Make a chart that distinguishes among the various types of examinations that the IRS conducts relative to individual income tax returns; namely, office, correspondence, field, and NRP audits. For this purpose, examine the following criteria:

a. Scope of review

b. Type of documentation that typically is required of the taxpayer

c. Use of IRS personnel time and other resources

d. Opportunity for agent to use professional judgment in resolving issues

David · Accepted Answer

Particulars  Office Audit Correspondence 
Audit 
Field Audit NRP Audit 
a. Scope of 
review 
Conducted at 
local IRS office 
and are broader 
in scope and 
complex as 
compared to 
Correspondence 
Audit.  
Conducted by 
mail and are 
generally limited 
to one or two 
items on 
taxpayer’s 
return. 
Conducted at the 
taxpayer’s place 
of business, 
these are most 
complex and 
broadest in 
scope. 
Very detailed, it 
may require the 
taxpayer to 
prove each item 
in detail. 
b. Type of 
documentation 
that typically is 
required of the 
taxpayer 
This type of audit 
will be meant to 
examine and 
verify specific 
aspects of 
return.  IRS will 
tell when to 
come to the 
office, and what 
supporting 
documentation 
to bring.

Make a chart that distinguishes among the various types of examinations that the IRS conducts relative to individual income tax returns; namely, office, correspondence, field, and NRP audits. For this...

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