If a Taxpayer Is Audited by the IRS and Is

question 99

Essay

If a taxpayer is audited by the IRS and is unwilling to accept the findings of the agent, how does the taxpayer's audit strategy change when the dispute is taken to the IRS Appeals Division? Hint: What are the "hazards of litigation?"

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Definitions:

Under Oath

A legal condition where an individual affirms the truthfulness of their statements, subject to penalties for perjury.

Subpoena Duces Tecum

A Subpoena Duces Tecum is a legal order requiring a person to produce documents or records in a court of law.

Deponent

A party or witness who testifies under oath during a deposition.

FRCP 26

A rule within the Federal Rules of Civil Procedure that outlines the general provisions governing discovery, including the duty to disclose and the scope of discovery.