IRS and Massachusetts DOR Civil Tax Audits

Some Examinations are handled entirely by mail. Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your attorney, accountant, or enrolled agent. If the time, place, or method is not convenient for you, the Examiner will try to work out something more suitable. However, the IRS makes the final determination of when, where, and how the Examination will take place.

Throughout the Examination, you can act on your own behalf or have someone represent you or accompany you. If you filed a joint return, either you or your spouse, or both, can meet with the IRS. You can have someone represent or accompany you. This person can be any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled agent (a person enrolled to practice before the IRS), an enrolled actuary, or the person who prepared the return and signed it as the preparer.

If you want someone to represent you in your absence, you must furnish that person with proper written authorization. You can use Form 2848 (Power of Attorney) or any other properly written authorization. If you want to consult with an attorney, a certified public accountant, an enrolled agent, or any other person permitted to represent a taxpayer during an interview for examining a tax return or collecting tax, you should make arrangements with that person to be available for the interview.

The Massachusetts DOR follows procedures similar to the IRS when conducting Audits.  Additionally, any changes to a tax return based on an Audit by one Taxing Authority will generally result in an assessment by the other Taxing Authority.

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