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