Tag Archives: notice of deficiency

Federal Tax Litigation

I. Introduction In general, the statute of limitations for the IRS to assess is three years after the date the return is filed or two years from the date the tax is paid. After audit, the IRS may issue a … Continue reading

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IRS Audit Procedures

PDF format:  IRS Audit Procedures.wpd The process used to select returns for audit is not a random one.  The oft-repeated phrase “audit lottery” is in many ways misleading since certain items, such as claiming a loss on the sale of … Continue reading

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