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:

Management

The process of dealing with or controlling things or people, often within organizations, including planning, directing, organizing, and controlling resources to achieve goals.

Emotional Competence

The capacity to effectively understand and manage one's own emotions and empathetically interact with others' feelings.

Competencies

The skills, knowledge, and abilities that are necessary for the effective performance of a job or task.

Listening Openly

The practice of actively and attentively listening to others without judgment or forming premature conclusions.