A Taxpayer's Return Is Classified for Audit After Receiving a High

question 4

Multiple Choice

A taxpayer's return is classified for audit after receiving a high DIF score and being manually screened by an IRS classifier. Which of the following statements best describes whether the taxpayer will be contacted by an auditor or revenue agent:

• A) Yes, the taxpayer will be contacted since a high DIF score always will mean some type of audit.
• B) Yes, the taxpayer will be contacted because only the National Office has the power to decide that after screening the return need not be audited.
• C) No, the taxpayer will not necessarily be contacted since after the Service Center review, it may be decided that an audit is unwarranted.
• D) No, the taxpayer will not necessarily be contacted by an auditor or revenue a agent since after the return is screened by the Service Center, it then is randomly selected for audit.

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Definitions:

Reaction

A process in which one or more substances are changed into others by reorganization of constituent atoms.

Reaction

A chemical change that occurs when substances combine or decompose forming new compounds.

Boiling Point

The temperature at which a liquid’s vapor pressure equals the external pressure surrounding the liquid, causing it to turn into vapor.

Molecules

The smallest unit of a chemical compound that can exist, composed of two or more atoms bonded together chemically.