Journal of
Law and Conflict Resolution

  • Abbreviation: J. Law Conflict. Resolut
  • Language: English
  • ISSN: 2006-9804
  • DOI: 10.5897/JLCR
  • Start Year: 2009
  • Published Articles: 102

Review

Considerations in addressing an internal revenue service audit of an individual taxpayer in the United States

James B. Biagi
  • James B. Biagi
  • Business and Managerial Science, Programs, Marywood University, 2300 Adams Avenue Scranton, PA 18509, United States.
  • Google Scholar


  •  Received: 21 August 2014
  •  Accepted: 14 January 2015
  •  Published: 31 January 2015

References

IRB Bulletin No. 1996-53

 

IRB Bulletin No. 2015-1

 

IRC §§ 6001, 6012, 6201, 6212, 6213, 6501, 6662, 6663, 7522 and 7803

 

IRC Regs. §301.6212-1(c).

 

IRM 1.1.2 (2-26-1999)

 

IRM 1.1.5 (10-29-2008)

 

IRM 1.1.13 (10-7-2013)

 

IRM 1.1.16 (4-1-2014)

 

IRM 4.1.5 (9-24-12)

 

IRM 4.22.1 (10-1-2008)

 

IRM 8.1.1.1 (4-4-2014)

 

IRM 8.2 (8-7-2012)

 

IRM 9.1.3 (5-15-2008)

 

IRM 9.4.5.11(5-15-2008)

 

Internal Revenue Service: Fiscal Year 2011 Enforcement and Service Results

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IRS Releases New Tax Gap Estimates; Compliance Rates Remain Statistically Unchanged From Previous Study. IR-2012-4 (1/2012).

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IRS Publication 556 (9/13). Examination of Returns, Appeal Rights and Claims for Refund.

 

IRS Publication 3498 (11/2004). The Examination Process.

 

IRS Publication 3605 (9/2002). Fast Track Mediation-A Process for Prompt Resolution of Tax Issues.

 

IRS Publication 4038 (5/14). 2015 Tax Return Processing Migration Map.

 

Pilla, Daniel J. (2002). IRS Prepares to Intensify its Kinder, Gentler Audits. Insight on the News, 1051-4880, Vol. 18, Issue 15.

 

Pub. L. 105-206, 112 Stat. 685, enacted July 22, 1998.

 

Rule, Caroline. IRS Procedures: Examination and Appeals. 623-3rd Tax. Mngt. Port. (BNA).

 

Treasury Inspector General for Tax Administration. National Research Program Audits of Individuals Are Closely Monitored, but the Quality of Tests for Unreported Income is a Concern (9/15/2011). Reference Number 2011-30-102.

View

 

US v. Galletti 541 U.S. 114, 122-123 (2004)