UCF Tax 6065

1
UCFTax 6065

• Working with the IRS
• Text Chapter Thirteen

2
Organization of IRS

• Bureau within Department of Treasury
• Commissioner appointed by President
• Organizational Chart

3
Taxpayer Rights

• Taxpayer Advocate Service
• Reports to Congress Each Year
• Taxpayer Assistance Orders
• Taxpayers can ask for assistance
• Taxpayer Rights
• IRS Publication 1

4
Audit Process

• Preliminary Review of Returns
• Information Document Matching Program (IDMP)
• Mathematical/Clerical Error Program
• Unallowable Items Program
• Examinations
• Selection Method
• DIF
• NRP
• Other
• Statistics

5
Audit Process

• Examinations
• Correspondence (most common)
• Office
• Field
• Revenue Agents Report
• Thirty-Day Letter
• Appeal
• Ninety-Day Letter
• Judicial Process