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,
audit, CP2000, Schedule C, Form 2848, earned income tax credit, EITC, §6662, Centralized Authorization File, Form 1099-B, Schedule A, Form 8949, Form 1040-X, examination, Schedule D, §6664(c), §7602(a), Form 4549, Automated Underreporter, AUR, CP 2501, Circular 230 §10.22(a), IRS Document Upload Tool, Form 12203, §6212, Form 12661, §6511, First- Time Abatement program, FTA, Automatic Exemption from Penalty program, AEP, §6664(c)(1), failure-to-file, failure-to-pay, failure-to- deposit, Circular 230 §10.21, Circular 230 §10.33