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IRS Audit Help

IRS audit help from Maryland Tax Attorneys serving Baltimore, Annapolis, and the Washington D.C. metro area

An IRS audit is a review or examination by the Internal Revenue Service of an individual or organization's accounts and financial information to ensure that information and amounts reported by the taxpayer are being reported correctly.

Rosenberg Martin Greenberg are Baltimore tax attorneys who can assist those being audited by the IRS by preparing an appropriate response in accordance with the law.

What Triggers An Audit by the IRS?

The agency accepts most returns filed by taxpayers as filed.  Selection for an IRS audit does not necessarily suggest that a return contains errors.  A variety of methods are used to select returns for examination, including:

  • Random selection and computer screening: When returns are filed, they are compared against “norms” for similar returns developed from audits of a statistically valid random sample of returns.  Many returns are selected based on a formula developed from this data to detect irregularities.
  • Document matching: The IRS compares payor records, such as Forms W-2 or Form 1099, with the information reported on returns and may select returns for examination when these amounts do not match.
  • Related examinations: Some selected returns involve issues or transactions with other taxpayers, such as business partners or investors, whose own returns were selected by the IRS.
  • Information from outside sources: The Internal Revenue Service uses information from outside sources, such as newspapers, public records, and individuals to determine if a return contains incorrect data.  It may use this information to select a taxpayer’s return for examination if it determines that the information is accurate and reliable.

A selected return is reviewed by an experienced auditor, who may accept the return as filed, or, if the auditor identifies questionable items, the return will be forwarded to an examining group.  Upon assignment to a group, a manager reviews the return and may either accept or assign it to an auditor.  The assigned auditor again reviews the return for questionable items and may either accept it as filed or contact the taxpayer to schedule an appointment.

What Will Happen if I Am Being Audited by the IRS?

The IRS will notify a taxpayer regarding the selection of a return for audit either by mail or telephone.  The IRS will still send a letter confirming the audit if it contacts a taxpayer by telephone.

The IRS may conduct audits by mail or through an in-person interview and review of the taxpayer's records.  The interview may take place at an IRS office or at the taxpayer's home, place of business, or representative's office.

The IRS will provide a written request for specific documents needed.  Please note that taxpayers are required to retain documents used to prepare their returns and should generally keep them for three years from the date the tax return was filed.

The IRS does accept some electronic records, and, if a taxpayer maintains electronic records, may request those in lieu of or in addition to other types of records.  These details should be discussed with the examiner to determine whether the taxpayer’s software is compatible with the IRS’.

Rosenberg Martin Greenberg's tax audit lawyers are experienced with representing taxpayers under examination through either method and can strategically manage the production of information and documents to the examiner.

Get IRS Audit Help

Rosenberg Martin Greenberg's tax audit attorneys work diligently to ensure that taxpayers obtain optimal results when faced with IRS action.

An audit can conclude with one the following three outcomes:

  • No change: An audit in which the IRS concludes that the taxpayer substantiated all of the items being reviewed results in no changes to the return.
  • Agreed: An audit in which the IRS proposes changes and the taxpayer understands and agrees with the changes results in application of those changes to the taxpayer’s return.
  • Disagreed: An audit in which the IRS proposes changes and the taxpayer understands, but disagrees with the changes results in a disagreed case and review by the IRS Office of Appeals.

Can My Tax Audit Attorney Appeal the Outcome of My IRS Audit?

A taxpayer who does not agree with an examiner’s proposed changes can appeal them to the IRS Office of Appeals.  Taxpayer appeal rights are explained in Publication 5 (“Your Appeal Rights and How to Prepare a Protest if You Don’t Agree”) and Publication 556 (“Examination of Returns, Appeal Rights, and Claims for Refund”).  The Appeals Office also offers mediation programs to facilitate negotiations between taxpayers and the IRS.  Taxpayers who do not want to use the Appeals Office or disagree with its determination or may seek relief at the U.S. Tax Court, U.S. Court of Federal Claims or the U.S. District Court in the taxpayer’s jurisdiction.

Tax audit attorneys with Rosenberg Martin Greenberg have extensive knowledge of the appeals and litigation processes and can help those being audited by the IRS achieve the most favorable resolution under the circumstances.

If you are currently the target of an IRS audit and need our help, please contact Brian Crepeau at 410.649.4981 or bcrepeau@rosenbergmartin.com to schedule a consultation.

Talk to a Baltimore Tax Attorney Today

If you are seeking counsel for a tax related legal matter, contact the Rosenberg Martin Greenberg Tax Controversy experts.

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Rosenberg Martin Greenberg

25 South Charles Street, 21st Floor MD 21201
Phone: 410-727-6600
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Rosenberg Martin Greenberg

705 Melvin Avenue Annapolis, MD 21401
Phone: 410-727-6600
Map & Directions