Audit and Disputes

An audit is an IRS examination process used to review a return, records, or reported tax items more closely after filing.

Innocent spouse relief is a relief concept that may become relevant when joint-return liability is disputed under specific circumstances.

Audit reconsideration is an IRS review concept for asking the IRS to look again at an audit result when important information was not fully considered earlier.

Collection due process is the hearing framework tied to certain IRS lien filings and levy notices during serious collection action.

Tax Court is the judicial dispute setting taxpayers commonly hear about when certain IRS determinations move beyond administrative disagreement.

Examination, response, and dispute terms that appear after a return is questioned or a collection action is challenged.