Examinations are conducted under the authority of Section 7602(a) PDF of the Internal Revenue Code, which authorizes the IRS to review books and records necessary to determine federal tax liabilities. This same code section applies to all entities.
Examinations are conducted under the authority of Section 7602(a) PDF of the Internal Revenue Code, which authorizes the IRS to review books and records necessary to determine federal tax liabilities. This same code section applies to all entities.