Selection of Returns for Audits
{"Image DocumentName": "Selection of Returns for Audits", "Image ImageDescription": "Tax returns are selected for audit based upon a multitude of factors. Correspondence audit \u2013 handled by mail and usually involves questions about W-2s/1099s, certain itemized deductions or the earned income credit. Office audit \u2013 conducted when individual taxpayer (usually without business involvement) is required to take records to district office to substantiate income, deductions and/or credits. Field audit \u2013 conducted when records too extensive to take to IRS office (usually involves taxpayer engaged in business), generally for taxpayers with substantial business activities. Note: Most common process for selecting returns for audit is based on. statistical sampling, called DIF (Discriminant Function) score Cengage Learning.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}