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Former IRS agent's input about upcoming audits

Here is the quick paraphrased summary of what one of the former IRS auditors shared: most of the new auditors that will be unleashed will be young and without experience. They will not be able to recognize their boundaries of settlement. They will be aiming to impose a full letter of law just to impress their supervisors. This means that some of the audits could be dragging on for a long time. Negotiations may not be that easy. A lot of frustration could come out of some of those audits. Whenever you get the feel that there is no way out, ask the auditor to issue a final letter and then go to appeals. In appeals there will be experienced agents who will most likely make adjustments and settle the case. The appeal agents want to settle as they know that they cannot clog up the tax court and a lot of cases will be too small to keep them open and dragging.

My advice is always consult with your CPA before answering any letters or communicating with an auditor. Always keep a good record (receipts and other proofs of income and expenses). The IRS can go back three years for audit but if they find something that they identify as a substantial error they may add additional years. Per the IRS website they do not go back more than last six years.

Dragana Moran