With Respect to the Audit Process Which,if Any,of the Following

question 111

Multiple Choice

With respect to the audit process which,if any,of the following statements is incorrect?

• A)Upon advance request, a taxpayer must be allowed to make an audio recording during the audit conference.
• B)Only the Appeals Division of the IRS has the authority to settle tax disputes based on the hazards of litigation.
• C)The issuance of a Revenue Agents Report (RAR) is usually not necessary when mathematical errors on a tax return understate a taxpayer's tax liability.
• D)The IRS publishes the factors it uses for audit selection purposes annually in the Commissioner's Report.
• E)None of the above is incorrect.

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Definitions:

Claim

An assertion or demand for something as due or belonging to one, often without proof.

Counterargument

An argument made to oppose or refute another argument, typically used in debates or in constructing persuasive essays.

Interpretive Comments

Observations or explanations that are based on personal judgment or analysis, often offering insight into meaning or context.

Clarify

To make something less confused and more clearly comprehensible.