Audits (Recommendations)

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  • Recommendation number: 75-5
  • Adopted on: December 12, 1975
  • Tags: Audits, Taxation

(a) Individual Agent’s Requisition of Returns for Audit. The Internal Revenue Service should amend its procedures whereby an examining officer requisitions a tax return for the purpose of audit. The procedures should assure that the examining officer will make an adequate written explanation of his need to have the file, and that such explanation accompany the...