Seth Breidbart wrote:

- quote -

I had one of those once for a client, and the examiner
actually apologized for having to conduct it. We didn't
actually get to the birth certificate question for taxpayer
and her husband, but I was waiting for it, since they were
both born before Georgia even required birth certificates.
lol

Cheer$,
Harlan Lunsford, EA n LA and GA

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TaxSrv wrote:

- quote -

While IRS has done this in the past, I should note that any
such "shopping" is these days confined to suspet preparers,
and not wholesale shopping like they used to do in the
1970's.

Cheer$,
Harlan Lunsford, EA n LA

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Paul <taxman[at]negia.net> wrote:
- quote -

Usually, there's an appointment involved, they don't just
suddenly show up and expect you to accommodate them.

- quote -

5. Taxpayer Compliance Measurement Program Audit (aka:
Bigger Bummer Audit). "You're taking a personal exemption
for yourself. May I see your Birth Certificate please."

Seth

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What about TCMP audits? I know they stopped doing them a few
years ago. Is there some sort of scaled-down version being
done now?

Vic, TCMP stands for Taxpayer Compliance Measurement
Program. This was an exhaustive line-by-line examination of
randomly-selected returns (without any evidence that there
was anything wrong) to measure compliance. It was pretty
painful for the people subjected to it, which is what led to
the program being suspended.

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Vic Dura wrote:

- quote -

Officially correspondence and office interview, respectively.

- quote -

Field examinations, but they're not unannounced. Initial
phone/letter contact usually directs IRS agent to t/p's
authorized representative.

- quote -

Not for just tax crimes! A judge could rarely if ever
approve the warrant. But it happens where IRS cooperates
with other law enforcement in suspected nontax crimes. An
example is raiding a meth lab. IRS can then legally use any
seized records to develop a further tax crime charge.

- quote -

Yes. Various compliance checks, but not technically and
often necessarily unannounced. Example is in the fuel
industry, re cheating on the dyes in the fuel, which relates
to compliance with excise taxes. Another called "shopping,"
wher an undecover criminal investigator will have a return
prepared by a suspect preparer.

Fred F.

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"Vic Dura" <vpdura[at]XXXhiwaay.net> wrote

- quote -

Math Audit: Where the IRS computers run a math che4ck,
maybe checking W-2/1099 info against what you filed, and a
notice is sent out that reads in part: "We have changed your
return.....(explain changes)....If you agree with our
changes, send us the money, or wait for your check".

- quote -

A corresspondence audit. They may ask for more information
to resolve an issue, something that probably should have had
more disclosure with the return, or in most cases, a form or
schedule missing. IT could have been omitted from the
return before it was sent in, or lost by the IRS in
processing. *This might not happen with e-filed returns.*

- quote -

Office audits.

- quote -

Field audits.

- quote -

That sounds like criminal, and it's not really an "audit",
but an investigation at that point.

--
Paul A. Thomas, CPA
taxman at negia.net

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I've been lurking in this NG for several years, and have
read mention of several "types" of IRS audits. I've been
wondering how many different types of audit are there? From
what I've discerned there are:

1. Mail Audits: Please send us some documentation re: so-and-so.

2. Come To Our Office Audits: Please make an appointment to
visit us at our office and bring some documentation.

3. Knock-Knock Audits: The IRS knocks on your door and asks
to see some records.

4. Big Bummer Audits: The IRS shows up at your door with a
search warrant and armed agents and seizes your records,
your computers and your dog.

Do I have that about right? Are there other types of audits?
What are the official names of the audits?

--
To reply to me directly, remove the XXX characters from my email address.

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