boltrogers[at]yahoo.com wrote:

- quote -

Code section 7605 states that only one exam for any tax year
is permitted, unless the IRS determines it necessary to do
it again. IRS procedures then list many exceptions where it
may find it necessary. Obvious ones are claims or carryback
losses filed by the t/p. A common exception is where the
first "examination" was a match of 1099s or similar to the
return by the Service Center, followed by correspondence to
the t/p. So, you need to be more specific as to what
factual situation you have in mind.

Fred F.

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Can the IRS audit more than once for any given year?

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >