Transcription of The Examination Process The IRS Mission
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The Examination Process The IRS Mission
Provide America staxpayers topquality service byhelping themunderstand andmeet their taxresponsibilitiesand by applyingthe tax law withintegrity andfairness to Examination ProcessIntroductionThe Internal Revenue Service (IRS) accepts most federalreturns as filed. Some returns, however, are examined, oraudited, to determine if income, expenses, and credits arereported publication discusses general rules and procedureswe follow in examinations. It explains what happens before,during, and after an Examination . It also explains appeal andpayment a taxpayer, you have the right to fair, professional,prompt, and courteous service from IRS employees, asoutlined in the Declaration of Taxpayer Rights found onpage must follow the tax rules set forth by Congress in theInternal Revenue Code. We also follow TreasuryRegulations, court decisions, and other rules andprocedures written to administer the tax the Examination results in a change to your tax liability,you may ask us to reconsider your case.
The Examination Process Introduction The Internal Revenue Service (IRS) accepts most federal returns as filed. Some returns, however, are examined, or audited, to determine if income, expenses, and credits are reported accurately. This publication discusses general rules and procedures we follow in examinations. It explains what happens before,
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