5.0 – R&D Credit Audits
The application and enforcement of tax law is done by the IRS. Their procedures are established by the IRS Commissioner; however, the IRS is not authorized to ‘make law’. Therefore, as a taxpayer, it’s valuable for you to understand your rights and responsibilities if your tax return is chosen for an audit.
Here’s an overview of today’s audit environment:
5.1 – IRS Tier I Issue
5.2 – IRS Audit Technique Guides
5.3 – IRS Guidance Documents




