There are generally three types of IRS tax audits. Regardless of which type of audit you are undergoing, a tax attorney can handle communications with the IRS employees on your behalf and give your guidance during this process.
Correspondence audits are generally the least intrusive form an IRS tax audit for the following reasons:
- These audits are typically limited in scope to one or a few specific issues with your return.
- The audits are conducted via mail or by phone, so you don’t have to meet face-to-face with the IRS examiner.
- In some cases, the issue simply involves a mismatch of information on the taxpayer’s return and information returns received from third parties (W-2s, 1099s, etc.). You can usually figure out where the error was made fairly easily in these cases.
However, correspondence audits should not be taken lightly. This is particularly true if you are concerned that there may be additional errors on your return beyond what the IRS is looking into.
Office audits are conducted at a local IRS office. You’ll be expected to bring documents to support or prove the tax items being reviewed during the audit.
Office audits are generally a more serious matter than a correspondence audit. You have the option of handling them yourself, bringing a representative with you, or having your representative go to the audit on your behalf.
If you’re worried about saying something incriminating or aren’t sure how to respond to the examiner’s inquiries, it’s a good idea to have a tax attorney handle the audit for you.
Field audits are the most serious type of IRS audit. These often involve business tax audits and are conducted at the taxpayer’s place of business.
Field audits give the IRS Revenue Agent the opportunity to closely scrutinize your company’s books and financial documents. You should contact a tax attorney right away if the IRS wants to conduct a field audit.
For each type of tax audit, you have the right to appeal the audit determination and/or petition Tax Court. Contact a tax attorney for audit defense representation and assistance.
The Gartzman Law Firm can help you with tax audits and other IRS tax problems. Use our contact form to request a consultation with an Atlanta tax resolution attorney.