IRS audit procedures


Getting Out of IRS Adjustments Agreed to on Audit

Taxpayers often regret agreeing to IRS audit adjustments. These agreements are not necessarily final when the paperwork is signed. The taxpayer typically still has time to change their mind. In Sandoval Lua v. United States, No. 2016-1313 (5th Cir. 2016), the court considered a case where the taxpayer changed his mind, but failed to act […]

The post Getting Out of IRS Adjustments Agreed to on Audit appeared first on Houston Tax Attorney.


Agreeing to Extend the Time for an IRS Audit–or Not

Congress provided a limited time for the IRS to audit tax returns. This time can be extended if the taxpayer agrees. While some taxpayers require the IRS to stick to the time provided by Congress, other taxpayers choose to extend the time period. This is a difficult issue that taxpayers face on audit. The Assessment[…]

The post Agreeing to Extend the Time for an IRS Audit–or Not appeared first on Houston Tax Attorney: Texas Lawyer.


IRS Agents May Contact Third Parties But Must Maintain Confidentiality

We often get questions as to whether IRS agents can contact various third parties during the course of an IRS audit. The general rule is that IRS agents can in fact contact third parties. And they frequently do. The ability to do this is limited and it…