IRS audit

Information available to IRS

This section of IRS audit information website deals with information available to IRS. The IRS has access to a wide variety of other documents and information during an audit other than the tax returns filed by the tax payer being audited.

Knowing exactly what are the information available to IRS will help a tax payer avoid IRS audit and during IRS audit. The following are some of the common information available to IRS and the IRS employee conducting IRS audits.

Common information available to IRS
  • the original tax returns of the tax payer to be audited
  • copies of the tax payer' s books and records for the years concerned
  • an interview with the tax payer and the notes associated with the interview
  • public records such as Recorded deeds and mortgage information, drivers license records, car registration forms, court documents
  • IRS industry papers describing IRS audit issues for hundreds of different types of businesses, professionals and occupations
  • newspaper articles
  • information from informants in a small number of cases
  • consultation with IRS attorneys (area counsel) and advice concerning the application of the tax laws to the issues in the IRS audit
  • information gathered by other IRS agents or IRS employees
  • information gathered by special agents from the Criminal Investigation division
  • the Internal Revenue Code (IRC), regulations, case law, and other tax research material that relates to the issues raised in the IRS audit

Not all of the information available to IRS applies to every IRS audit but the list of information available to IRS shows the scope of possible sources of information available to IRS and the IRS auditor.