A correspondence audit is conducted through the mail. Generally, you don’t
see the auditor, go to the IRS office, and the IRS doesn’t come
out to your location.
What Kind of Audits are Typically Prevalent Nowadays?
Lately, I’ve been seeing a lot of correspondence audits. For the
most part, the individuals I’m seeing get audited are subject to
correspondence audits, while most business audits are field audits. Often,
the IRS wants to go out and see the business, how it operates, and to
get a feel for what exactly is this beast they’re auditing and what
makes it tick.
Of course, when they go out there, there might be an employee or somebody
else they can talk to and maybe get some additional information. Again,
when they do that, they’ve got to notify you; they can’t just
suddenly show up and start talking to people. They have to give you ample
notice, and if you’re represented by an attorney, they will speak
to the attorney first. When you have a representative interacting with
the IRS for you, you have an additional level of protection.
Who Can Represent A Taxpayer In An Audit?
Your representative has to be admitted to practice before the IRS. That
can be an attorney, a CPA, an enrolled agent, or an actuary.
If A Non-Attorney Represents You, Will There Be A Confidential Privilege
Like The Attorney – Client Scenario?
You do have a much greater privilege with an attorney. Let’s say
you’re represented by a CPA; there is a privilege in your communications
with the CPA, but only in criminal proceedings. In a non-criminal proceeding
such as an audit, the CPA-client privilege won’t apply.
Can I Record My Meeting With The IRS Auditor?
You can record it, but you should notify them first and do so in writing,
so that you have a record that you made the request.
For more information on
Correspondence Audits, please call
(510) 444-4430 today to schedule a free initial consultation. Get the information and
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