Audit Reconsiderations
For some reason, people are terrified of audits. The worst thing
you can do, though, is to ignore it.
IRS doesn't just go away, they first disallow all your deductions and/or
business expenses, sending you a letter telling you that you have 90
days to respond.
Don't send your tax professional go to represent you without providing
them with all the information from your books, bank accounts and records
that they will need in order to deal with the audit.
You think that's so obvious it goes without saying?
Think again. I get calls from tax professionals all the time, where,
they are not just battling IRS, but they have to contend with clients
who won't release information to them about their finances. This is even
worse than not going to the audit. Now IRS doesn't just disallow everything,
they also get suspicious. Stop that!
But, seriously, what's if you send your tax professional, in good faith,
and expect him or her to handle your audit, and they mess up? Or what's
if you go to the audit yourself, and you do a terrrible job of explaining
or supporting your tax return, and IRS disallows lots of expenses?
You can request and audit reconsideration. That will give you a second
chance to get a hearing with IRS and to present your case. This time,
though, you have to be ready to provide all the detail and information
you didn't or couldn't provide the first time.
IRS will only grant your request for a second chance if:
1) You have information you didn't show IRS the first time. (You either
didn't bring it, or had to order it from third parties, like banks, credit
card companies, or lenders.)
2) IRS filed a substitute tax return for you because you didn't file.
Then you filed the real return and want IRS to accept it.
3) You think IRS made a computational error on your audit or revisions
on your tax return.
If you want your audit reopened, call the office that was handling
your audit originally. The supervisor can agree to give you another chance.
Or, call IRS at 800-829-1040, with a copy of the audit report in hand.
Ask the agent that answers the phone to help you arrange for an audit
reconsideration.
Once you have a date scheduled, read Chapter 13 of Small
Business Taxes Made Easy to learn exactly how to prepare your worksheets
and records to win your case with IRS.