Please enable JavaScript.
Coggle requires JavaScript to display documents.
Federal tax procedures (Substantiation and disclosure of tax positions…
Federal tax procedures
Audit process
Review for mathematical erros
Formal examination ( office or field audit)
Timing of audits
After the audit
Selection of returns for audit
Appeals process
Office of appeals
90-day letter ( notice of deficiency)
Appeals conference
Federal judicial process
U.S District cours
U.S court of federal claims
U.S tax court
Courts of appeals and the U.S Court of appeals for the federal circuit
U.S supreme court
Taxpayer penalties ( see notes)
Substantiation and disclosure of tax positions
Reasonable basis standard
Substantial authority standard
Frivolous tax return
More-likely-than-not standard
Disclosures for uncertain tax positions
General avoidance of penalties
Substantial authority