Correspondence Audit

Correspondence Audit

An examination of the accuracy of a taxpayer's income tax return conducted through the mail by the Internal Revenue Service, which sends the taxpayer a request for proof of a particular deduction or exemption taken by either completing a special form or sending photocopies of relevant financial records.

A correspondence audit is distinguishable from a field audit and an office audit in the manner in which it is conducted.

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References in periodicals archive ?
If not, the return is processed as filed and is referred to IRS compliance--which will result in a correspondence audit.
I consolidate all former audits into the field audit category, and associate correspondence audits under previous names with the correspondence audit category for these years to keep the data nomenclature consistent.
I am convinced that the correspondence audit will prove once and for all the absence of any impropriety whatsoever and the complete and utter integrity of the Farrah Fawcett Foundation.
If the IRS thinks you made a minor mistake, they'll send a paper or correspondence audit.
Similarly, we do not believe the period of time to respond to a correspondence audit should be generally extended.
Unlike a field examination, a correspondence audit is not assigned to a specific examiner.
First, you may have received a simple correspondence audit in which the IRS asks about a particular deduction or calculation on your return.
If an item questioned on a correspondence audit is complex or requires an explanation in addition to documents, the taxpayer may, if he wishes, request an office interview.
Often in a correspondence audit, taxpayer correspondence is not assigned to the auditor who reviewed earlier documents.
While the IRS generally relies on correspondence, field, and office audits of taxpayers' returns, the correspondence audit is the IRS's examination workhorse.
The correspondence audit is conducted by mail rather than in person.
A third is that the IRS was "overly optimistic" as to the types and numbers of compliance issues that it could handle via correspondence audit.

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