Review
References
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IRB Bulletin No. 1996-53 |
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IRB Bulletin No. 2015-1 |
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IRC §§ 6001, 6012, 6201, 6212, 6213, 6501, 6662, 6663, 7522 and 7803 |
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IRC Regs. §301.6212-1(c). |
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IRM 1.1.2 (2-26-1999) |
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IRM 1.1.5 (10-29-2008) |
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IRM 1.1.13 (10-7-2013) |
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IRM 1.1.16 (4-1-2014) |
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IRM 4.1.5 (9-24-12) |
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IRM 4.22.1 (10-1-2008) |
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IRM 8.1.1.1 (4-4-2014) |
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IRM 8.2 (8-7-2012) |
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IRM 9.1.3 (5-15-2008) |
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IRM 9.4.5.11(5-15-2008) |
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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. |
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IRS Publication 3498 (11/2004). The Examination Process. |
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IRS Publication 3605 (9/2002). Fast Track Mediation-A Process for Prompt Resolution of Tax Issues. |
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IRS Publication 4038 (5/14). 2015 Tax Return Processing Migration Map. |
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Pilla, Daniel J. (2002). IRS Prepares to Intensify its Kinder, Gentler Audits. Insight on the News, 1051-4880, Vol. 18, Issue 15. |
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Pub. L. 105-206, 112 Stat. 685, enacted July 22, 1998. |
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Rule, Caroline. IRS Procedures: Examination and Appeals. 623-3rd Tax. Mngt. Port. (BNA). |
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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. |
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US v. Galletti 541 U.S. 114, 122-123 (2004) |
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