A correspondence audit is considered the least serious form of an audit because it is generally only used for relatively simple matters and involves small amounts of momey. The next step after a correspondence audit is an office audit, where the IRS requires the taxpayer to come to an IRS location to discuss the issue in question.
Investment dictionary. Academic. 2012.
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correspondence audit — An examination of the accuracy of a taxpayer s income tax return conducted through the mail by the Internal Revenue Service, which sends the taxpayer a request for proof of a particular deduction or exemption taken by either completing a special… … Law dictionary
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