Publication 3498-A, The Examination Process (Examinations by Mail)

Publication 3498-A, The Examination Process (Examinations by Mail), will guide you through the audit process and explain your responsibilities and rights during and after an audit.
Forms and Instructions

Publication 3498-A (SP), The Examination Process (Examinations by Mail) (Spanish version)

Publication 3498-A (SP), The Examination Process (Examinations by Mail) (Spanish version), will guide you through the audit process and explain your responsibilities and rights during and after an audit.
Forms and Instructions

EP Examination Process Guide

The EP Examination Process Guide clarifies the steps in the examination process and introduces resources for retirement plan compliance.
General Information
Administrators

EP Examination Process Guide - Section 3 - Initiation of an Examination

This section of the guide provides a general explanation and examples of the techniques and procedures used to select EP examinations, contact taxpayers and their representatives, schedule appointments, and request initial information.
General Information
Administrators

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

Exempt organizations audit process

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

Audit guidelines on the application of the process of experimentation for all software

Guidelines for examining the IRC Section 41 credit for increasing research activities claimed relative to software development.
General Information
Large Businesses

Large Business & International examination process

Publication 5125 provides an overview of the Large Business and International (LB&I) Examination Process (LEP), from the first contact with the taxpayer through the final stage of issue resolution.
General Information
Corporations

Exempt organizations audit process – Fast Track settlement procedures

Exempt Organizations Examination Process Guide - Section 4 – Fast Track Settlement Procedures
General Information
Charities and Nonprofits

Exempt organizations audit process – Settlement procedures

Overview of EO settlement procedures.
General Information
Charities and Nonprofits