A Practical Guide to IRS Tax Audits

Master the IRS audit process from return selection through resolution. This course explains the types of audits, taxpayer rights, statutes of limitations, documentation standards, audit-risk factors, and representation rules. Learn how to organize records, respond to IRS requests, evaluate proposed adjustments, reduce avoidable audit exposure, and guide clients through examinations with greater control and practical insight.
Format

PDF Course

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Duration

2 Hours

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Course Information

Author: Steven Bragg
Course Number: TX1049
IRS Program Number: 72821-T-00117-26-S
Acceptable for: Enrolled Agents, CPAs, Accountants

Learning Objectives
  • Identify the reasons why the IRS may initiate an audit.
  • Specify the nature of the three types of IRS audit.
  • Describe the contents of an audit log, and why it should be maintained.
  • Identify the steps to take before accepting an IRS adjustment.
  • Specify the benefits of maintaining adequate transaction documentation and reconciliations.
  • Identify the documentation requirements for digital asset holdings.
  • Recall the authorized practice areas for different types of tax and accounting professionals.
  • Specify the nature of an IRS representation engagement.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Taxes
Prerequisites: None
Advance Preparation: None
Latest Review Date: July 2026
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.