IRS office and field audits are rare and among the most serious IRS compliance enforcement actions. Most office and field audits result in adjustments to the return and accuracy-related penalties. Taxpayers who are subject to an office or field audit require expert representation, as the face-to-face audit process is complex and can take months, even years, to complete.
This session will dive deep into the scope, depth and comprehensive nature of both office and field examinations. We’ll expand our knowledge and representation skills in the four-step office audit process and the four-stage field audit process by exploring the steps taken during these examinations. We’ll also cover types and common issues of audits, how the IRS assesses penalties and how to defend your client against accuracy-related penalty determinations. Finally, we’ll provide options for disputing audit adjustments, including IRS appeals, so you can be prepared to represent the client before IRS auditors and obtain the best outcome.
Objectives
Upon completion of this session, you will be able to:
Differentiate between office and field audits, and apply best practices to effectively represent clients throughout each process, including addressing a range of audit issues
Apply the structured phases of office and field audits to manage the examination process effectively from initial contact through resolution
Analyze IRS audit findings and accuracy-related penalty determinations to develop appropriate defense strategies
Formulate effective resolution strategies by navigating audit outcomes, including appeals, reconsideration and other dispute options
