By Caroline Rule
BNA Tax Management Portfolio
July 26, 2013
Tax Management Portfolio, IRS Procedures: Examinations and Appeals, No. 623-3rd, describes and discusses the law applicable to, and the policies and procedures followed by, the IRS in the examination of tax returns and administrative appeals of examination determinations. It reviews the general structure and procedures involved in the examination and appeals process, including the procedures for selecting tax returns for examination, the nature, scope and conduct of campus and area office examinations, and the issuance of examination reports.
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