Introduction
The Internal Revenue Service (IRS) accepts most federal tax returns as filed. However, the IRS examines (or audits) some returns
to determine if
income, expenses, and credits are being reported accurately.
If your return is selected for examination, it does not suggest that you made an error or are dishonest. Returns are chosen
by computerized
screening, by random sample, or by an income document matching program. See Examination selection criteria, later. You should also know
that many examinations result in a refund or acceptance of the tax return without change.
This publication discusses general rules and procedures that the IRS follows in examinations. It explains what happens during
an examination and
your appeal rights, both within the IRS and in the federal court system. It also explains how to file a claim for refund of
tax you already paid.
As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Publication
1, Your Rights as a
Taxpayer, explains your rights when dealing with the IRS.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can email us at
*[email protected]. Please put “
Publications Comment” on
the subject line.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
