[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-394778-105":59,"doc-detail-394778-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","the-examination-process-irs-examination-process-overview","The Examination Process - IRS Examination Process Overview","","The document explains how the IRS audits federal tax returns, including the general rules and procedures used before, during, and after an examination. It outlines what triggers an inquiry, how mail-based examinations work, and what taxpayers may do to respond, including representation and authorization requirements. It also covers taxpayer rights, communication and contact steps, and outlines next actions such as appeals, payment options, and related programs after examination results.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/the-examination-process-irs-examination-process-overview/394778/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/the-examination-process-irs-examination-process-overview/394778.png","ImageObject",300,407,{"name":92,"@type":93},"Franzy","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-31","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Does an IRS examination always mean there is a problem with a tax return?","Question",{"text":113,"@type":114},"No. The document states that if the IRS inquires about or selects a return for examination, it does not suggest there is a problem. The inquiry or examination may or may not result in more tax, and the case may close without change or end in a refund.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What are common reasons the IRS may select a return for examination?",{"text":118,"@type":114},"The document lists reasons including random selection and computer screening, related examinations involving transactions with other taxpayers, and selection based on third-party documentation such as Forms 1099 and W-2 that do not match return information.",{"name":120,"@type":111,"acceptedAnswer":121},"How does an IRS examination by mail typically work and what can a taxpayer do?",{"text":122,"@type":114},"If the IRS conducts the examination by mail, the taxpayer receives a letter requesting additional information about items shown on the return. Taxpayers can respond themselves, authorize someone to represent them in correspondence, or designate someone to inspect or receive confidential examination information under the relevant authorization forms.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},394778,1790531659,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":39,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":46,"preview_page_count":4},2336478945519,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","The Examination Process  \nThe Internal Revenue Service (IRS) accepts most federal returns as filed. However, we examine (or audit) some returns to determine if income, expenses, and credits are reported accurately.  \nThis publication discusses general rules and procedures we follow in examinations. It explains what happens before, during, and after an examination. It also explains appeal and payment procedures.  \nAs a taxpayer, you have the right to fair, professional, prompt, and courteous service from IRS employees. For additional information about your taxpayer rights, please see Publication 1, Your Rights as a Taxpayer, or visit [irs.gov/taxpayer-bill-of-rights](irs.gov/taxpayer-bill-of-rights).  \nWe must follow the tax laws enacted by Congress in the Internal Revenue Code. We also follow Treasury Regulations, court decisions, and other rules and procedures written to administer the tax laws.  \nWhat’s Inside  \nContact Us 1  \nYour Return is Going to Be Examined 2  \nBefore the Examination ...........2  \nDuring the Examination ...........2  \nResults of the Examination.........3  \nAlternative Dispute Resolution ......4  \nHow To Appeal a Decision 5  \nAppeal Within the IRS.............5  \nCourt Actions ...................6  \nAfter the Examination 6  \nWhat to Do When You Receive a Bill...........................6  \nPayment Options ................7  \nInnocent Spouse Relief ...........8  \nTaxpayer Advocate Service (TAS) ...8  \nLow Income Taxpayer Clinics ......8  \nContact Us  \nIt is important that you contact us regarding any correspondence you receive from us. If you receive a bill and do not pay it or enter into an installment agreement, the law requires we take further collection actions.  \nFor General Information  \nFor information about a specific examination please contact the person named on the letter you received.  \nWebsite:  \n[irs.gov/help/ita](irs.gov/help/ita)  \nYou’ll find answers to your tax questions specific to your individual circumstances by using the Interactive Tax Assistant.  \nFor tax information and help:  \nCall the number on the letter you received or call us toll free at:  \n􀂄 1-800-829-1040 (for 1040 filers)  \n􀂄 1-800-829-4933 (for business filers)  \n􀂄 1-800-829-4059 TTY/TDD  \nFor forms, instructions & publications:  \nVisit [irs.gov/forms-instructions](irs.gov/forms-instructions)  \n􀂄 1-800-TAX-FORM  \n􀂄 (1-800-829-3676)  \n􀂄 1-800-829-4059 TTY/TDD  \nIf you prefer to write to us:  \nWrite to us at the address shown on your letter and include your name, social security number or taxpayer identification number, and the tax form and period shown on your letter.  \nYou may also visit your nearest IRS Office:  \nVisit [i](irs.gov/help/contact-your-local)[rs.gov/help/contact-your-local](irs.gov/help/contact-your-local)irs-office or Call 1-844-545-5640 to reach an IRS representative, who is trained to either help you resolve your tax issue or schedule an appointment at your local IRS Taxpayer Assistance Center (TAC) .  \nYour Return is Going to Be Examined  \nBefore the Examination  \n\n| We accept most taxpayers’ returns as filed. If we inquire about your return or select it for examination, it does not suggest there’s a problem. The inquiry or examination may or may not result in more tax. We may close your case without change or you may receive a refund.\u003Cbr>We may examine your return for a variety of reasons, including:\u003Cbr>􀂄 Random selection and computer screening– sometimes we select returns based solely on a statistical formula. We compare your tax return against “norms” for similar returns.\u003Cbr>􀂄 Related examinations – we may select your return when it involves issues or transactions with other taxpayers, such\u003Cbr>During the Examination | as business partners or investors, whose returns were selected for examination.\u003Cbr>􀂄 Third-party documentation – we may select your return based on information received from third parties, such as Forms 1099 and W-2, which doesn’t match information reported on your return.\u003Cbr>Publicatio","cbCaip7LnEAc1b3u","https://ap.wps.com/l/cbCaip7LnEAc1b3u","pdf",437758,"English","# What’s Inside\n## Contact Us\n## Your Return is Going to Be Examined\n### Before the Examination\n### During the Examination\n### Results of the Examination\n## Alternative Dispute Resolution\n## How To Appeal a Decision\n### Appeal Within the IRS\n### Court Actions\n## After the Examination\n### What to Do When You Receive a Bill\n### Payment Options\n### Innocent Spouse Relief\n### Taxpayer Advocate Service (TAS)\n### Low Income Taxpayer Clinics","[{\"question\":\"Does an IRS examination always mean there is a problem with a tax return?\",\"answer\":\"No. The document states that if the IRS inquires about or selects a return for examination, it does not suggest there is a problem. The inquiry or examination may or may not result in more tax, and the case may close without change or end in a refund.\"},{\"question\":\"What are common reasons the IRS may select a return for examination?\",\"answer\":\"The document lists reasons including random selection and computer screening, related examinations involving transactions with other taxpayers, and selection based on third-party documentation such as Forms 1099 and W-2 that do not match return information.\"},{\"question\":\"How does an IRS examination by mail typically work and what can a taxpayer do?\",\"answer\":\"If the IRS conducts the examination by mail, the taxpayer receives a letter requesting additional information about items shown on the return. Taxpayers can respond themselves, authorize someone to represent them in correspondence, or designate someone to inspect or receive confidential examination information under the relevant authorization forms.\"}]","The Examination Process - IRS Examination Process Overview | PDF",1790411644]