Audit Rights White Paper

Audit Rights White Paper

Created on October 23, 2012

This white paper discusses what the IRS can and cannot require of a taxpayer and the taxpayer’s representative when examining returns.

Tax practitioners need to preserve their client’s rights, and limit the practitioner’s own liability, when responding to IRS inquiries. When representing a taxpayer in an IRS audit, a practitioner is required by Circular 230, §10.23, to respond in a timely and professional manner. It is important therefore to know what the IRS can and cannot do in such examinations.

Download Audit Rights white paper

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