Has anybody heard of this?

[dmj4]

This sounds like they are saying you can choose to conduct the audit by mail.

Audits by mail
Just the thought of having to deal with the IRS scares people into submission. But, did you know you have the right to conduct an audit by mail? As long as you set the ground rules as discussed earlier, and cooperate fully in providing the IRS with details of your claims, you can conduct an audit through the mail and never have to worry about a face-to-face confrontation.

The greatest advantage to conducting an audit by mail is that you will never be caught off guard. You will never have to answer questions without being able to fully contemplate the need to provide the information requested. It is not uncommon for the IRS to make arbitrary determinations based on information they obtain that is really irrelevant to the return and the claims made therein. Avoid this trap by conducting your audit by mail.

Well, what do ya think? It would be nice wouldn't it?

[ecb34691]

Most EIC audits conducted by the IRS are by mail. The taxpayer must furnish copies of the information requested. Normally this has included birth certificates, school records, etc. I even had a client that had a Sch C included in the EIC audit and they requested bank account statements.

[Armando Beaujolais]

This sounds like they are saying you can choose to conduct the audit by mail.

Audits by mail
Just the thought of having to deal with the IRS scares people into submission. But, did you know you have the right to conduct an audit by mail? As long as you set the ground rules as discussed earlier, and cooperate fully in providing the IRS with details of your claims, you can conduct an audit through the mail and never have to worry about a face-to-face confrontation.

The greatest advantage to conducting an audit by mail is that you will never be caught off guard. You will never have to answer questions without being able to fully contemplate the need to provide the information requested. It is not uncommon for the IRS to make arbitrary determinations based on information they obtain that is really irrelevant to the return and the claims made therein. Avoid this trap by conducting your audit by mail.

Well, what do ya think? It would be nice wouldn't it?

You can request that the audit take place by mail, and often that's best for both the client and the revenue agent. However, the IRS ultimately gets to decide.

From IRS Pub. 556:

"...the IRS makes the final determination of when, where, and how the examination will be conducted..."

If it's a matter strictly of documentation an examination by mail works fine, but it would be difficult to prevail on a facts and circumstances issue. It would also be difficult to argue a point on behalf of your client.

Where did you get the above information?

[S T]

Audits By Mail

Yes, I actually had one of these last year. It was on the Adoption Credit. I was in California, IRS Office in Cincinnati, Client in Japan.

Actually the audit was conducted via mail, phone and fax.

Seems like I had another one more than 5 years ago, but I don't remember what the audit issue was.

Sandy