Publication 556 (Rev. August 2005) - Examination Of Returns, Appeal Rights,and Claims For Refund
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19Contents
Department of the Treasury
Internal Revenue Service
Important Reminder . . . . . . . . . . . . . . . . . . . . . . . .
1
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 556
Examination of Returns . . . . . . . . . . . . . . . . . . . . .
2
(Rev. August 2005)
Cat. No. 15104N
Appeal Rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
Claims for Refund . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Examination
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 16
of Returns,
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Appeal Rights,
The IRS Mission
and Claims for
Provide America’s taxpayers top quality service by
helping them understand and meet their tax
Refund
responsibilities and by applying the tax law with integrity
and fairness to all.
Important Reminder
Fast track mediation. The IRS offers fast track mediation
services to help taxpayers resolve many disputes resulting
from:
•
Examinations (audits),
•
Offers in compromise,
•
Trust fund recovery penalties, and
•
Other collection actions.
See Fast track mediation under If You Do Not Agree.
Introduction
The Internal Revenue Service (IRS) accepts most federal
tax returns as filed. However, the IRS examines (or audits)
some returns to determine if income, expenses, and cred-
its are being reported accurately.
If your return is selected for examination, it does not
suggest that you made an error or are dishonest. Returns
are chosen by computerized screening, by random sam-
ple, or by an income document matching program. See
Examination selection criteria, later. You should also know
that many examinations result in a refund or acceptance of
the tax return without change.
This publication discusses general rules and proce-
Get forms and other information
dures that the IRS follows in examinations. It explains what
faster and easier by:
happens during an examination and your appeal rights,
both within the IRS and in the federal court system. It also
Internet •
explains how to file a claim for refund of tax you already
paid.
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