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Examination of Returns, Appeal Rights, and Claims for Refund
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Examination of Returns, Appeal Rights, and Claims for Refund
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Of course, such a rapid start requires resources capable of performing the required fieldwork. Generally, internal audit resources “ramp up” to address the full audit programme. To achieve a rapid start, many companies initially look to an outside provider. This can have several advantages, including advice and counsel throughout the development process; access to resources necessary to complete specific high-risk audits; access to tools and technologies; and knowledge transfer to employees as the function transitions to a full in-house or cosourced resource model. By using this rapid start approach, you can begin to deliver results to stakeholders while continuing to build out other elements of the 10-step framework. Remember:. | Department of the Treasury Internal Revenue Service Publication 556 Rev. May 2008 Cat. No. i5i04N Examination of Returns Appeal Rights and Claims for Refund Contents What s New. 1 Important Reminder. 1 Introduction . 2 Examination of Returns. 2 Appeal Rights. 8 Claims for Refund. 13 How To Get Tax Help. 17 Index. 19 The IRS Mission Provide America s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. What s New Penalty for filing erroneous claim for refund or credit. You may have to pay a penalty if you file an erroneous claim for refund or credit. See Penalty for erroneous claim for refund later under Claims for Refund. Interest and penalties suspended if notice not mailed within 36 months. If you file your return timely including extensions interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. See Suspension of interest and penalties later under Examination of Returns. Get forms and other information faster and easier by 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. Internet www.irs.gov 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 credits 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 sample 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 .
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