Feature Article 
Not Every Internal Revenue Service Letter Is an Audit: Representing Individual Taxpayers in Underreporter and Correspondence Examination Matters
Most individual taxpayers who hear from the Internal Revenue Service (IRS) never sit across a table from an examiner. They open an envelope. What that envelope contains may come from either of two distinct compliance programs, and the d... Anish Sanghi, EA
Fall 2026,
Feature Article,
AEP, Schedule A, CP 2501, §6664(c)(1), Form 8949, Circular 230 §10.22(a), audit, failure-to-file, Form 1040-X, IRS Document Upload Tool, CP2000, failure-to-pay, examination, Form 12203, Schedule C, failure-to- deposit, Schedule D, §6212, Form 2848, Circular 230 §10.21, §6664(c), Form 12661, earned income tax credit, Circular 230 §10.33, §6511, EITC, §7602(a), First- Time Abatement program, §6662, Form 4549, FTA, Centralized Authorization File, Automated Underreporter, Automatic Exemption from Penalty program, Form 1099-B, AUR