
The IRS manages audits either by mail or through an in-person interview to review your records. Should your account be selected for audit, we will notify you by mail. Additionally, a refund is not necessarily a trigger for an audit. However, amended returns also go through a screening process and the amended return may be selected for audit. Note: filing an amended return does not affect the selection process of the original return. They may accept it or if the auditor notes something questionable, they will identify the items noted and forward the return for assignment to an examination group. Next, an experienced auditor reviews the return. Related examinations – we may select your returns when they involve issues or transactions with other taxpayers, such as business partners or investors, whose returns were selected for audit.The IRS uses this program to update return selection information. We develop these “norms” from audits of a statistically valid random sample of returns, as part of the National Research Program the IRS conducts. We compare your tax return against “norms” for similar returns. Random selection and computer screening - sometimes returns are selected based solely on a statistical formula.Selection for an audit does not always suggest there’s a problem. What happens when you disagree with the audit findings?.

