Representation & Examinations

Representation & Examinations 

There are three types of audits: correspondence audit, office audit, and field audit. A correspondence audit is conducted entirely by mail and typically involves one or two simpler items on a return (e.g., Schedule A medical deductions or the earned income tax credit). An office audit is conducted at a taxing authority’s office with an agent (e.g., at an IRS office or state department of revenue office). A field audit involves an agent going to the taxpayer’s place of business or home to conduct the audit. Each type of audit carries different risks, involves different resources, requires careful planning and analysis, and involves different strategies to maximize the likelihood of a favorable outcome. And, sometimes further representation work is needed, such as filing an appeal or litigating the case.

This page focuses on guidance, practice aids, tools, and educational resources to help you plan, manage, and execute representation engagements (audits, appeals, collection issues, and more). Additional guidance and resources to assist members in navigating the IRS (such as guidance on e-Services or best practices to contact the IRS) can be found on our IRS Procedure and Tax Administration page.


Tools & Resources

We are continually developing new resources and updating existing resources for our members. Below are links to popular AICPA and IRS resources.

AICPA Resources

IRS Resources


News & Articles

Learning

Self-Study


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