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,
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, 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
Feature Article
IRS Tax Examinations in the Past and Future and the Impact of the Inflation Reduction Act on the IRS’s Audit Activities
In June 2011, Internal Revenue Service (IRS) Commissioner Shulman warned that the proposed cuts of $2 billion to the IRS’s budget in the United States House-passed fiscal 2012 budget resolution could have a long-term impact on taxpayer compliance. Notwithstanding the commissioner’s warni... Marcus Dyer, CPA