January 2015

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

This paper presents a discussion of certain procedural issues that confront an individual taxpayer in the United States when dealing with a civil tax audit conducted by the Internal Revenue Service (“IRS”).  Given the nature of the topic, the paper cannot address every such issue because the topic is vast and each individual situation is unique.  It is, however, the author’s hope that the...

Author(s): James B. Biagi