Recommended by IRS

IRS audits

An IRS audit is a review/examination of an organization's or individual's accounts and financial information to ensure information is reported correctly according to the tax laws and to verify the reported amount of tax is correct.

IRS audits

Find out how you'll be notified of an IRS audit, why you've been selected, how the IRS conducts audits and what information you'll need to provide.
General Information
Small Businesses

Audits Records Request

When conducting your audit, we will ask you to present certain documents that support the income, credits or deductions you claimed on your return. You would have used all of these documents to prepare your return. Therefore, the request should not require you to create something new.
General Information
Small Businesses

Exempt organizations audit process

Learn about the IRS audit process for charities and nonprofit organizations.
General Information
Charities and Nonprofits

Meeting IRS Safeguards audit requirements

Safeguard Technical Assistance Memo
About IRS

In person field examination audit exempt organizations audits

Description of field audits of exempt organizations
General Information
Charities and Nonprofits

Information document request exempt organizations audit

Typical information document request used in exempt organization audit.
General Information
Charities and Nonprofits

BBA partnership audit process

Find notices to expect from the IRS and procedures to follow during the BBA partnership audit process.
Tax Administration (Non-Authoritative)
Businesses, Partnerships

Scope of audits and compliance checks of exempt organizations

Scope of audits of tax-exempt organizations.
General Information
Charities and Nonprofits

Nessus audit files

The IRS Office of Safeguards utilizes Tenable's industry standard compliance and vulnerability assessment tool, Nessus, to evaluate the security of systems (e.g., Windows, *NIX, Cisco) that store, process, transmit or receive federal tax information. We use Nessus to conduct configuration compliance checks using Center for Internet Security (CIS) benchmarks supplemented with some IRS-specific requirements. This process has been developed to provide agencies with enhanced information regarding the security controls in place to protect FTI. This process has been developed to provide agencies with enhanced information regarding the security controls in place to protect Federal Tax Information (FTI).
About IRS

Audit Closing Agreement Program (Audit CAP) – General description

Overview of retirement plan correction program for errors discovered on audit or during the determination letter application process.
General Information
Administrators