Tax Terms Explained: What Triggers a Tax Audit and Why It Matters What triggers a tax audit involves a combination of automated computer scoring, manual review processes, random selection programs, and document matching systems that the IRS uses to identify returns for examination. The agency processes over one hundred million individual tax returns annually, selecting […]

Tax Audit Types and Selection Methods The IRS employs sophisticated computer algorithms, manual review processes, and random selection programs to identify returns for examination through three primary audit formats. The Discriminant Function System analyzes mathematical patterns and statistical norms to flag unusual deductions or income discrepancies, while document matching compares third-party information reports against tax […]

Estate Tax Basics: Understanding the 3-Year Rule for Deceased Estate When a taxpayer dies, their tax obligations don’t disappear—they transfer to the estate. The 3-year rule for deceased estate governs how long executors have to file amended returns or claim refunds on behalf of the deceased. This IRS statute of limitations protects estates from losing […]

IRS Rules Explained: How Far Back Can You Claim Overpayment Relief How far back can you claim overpayment relief depends on specific IRS statutes of limitations that protect both taxpayers and the government. If you’ve overpaid your taxes through excessive withholding, estimated tax payments, or errors on your return, you have limited time to recover […]

Critical Tax Deadlines: How Many Days Do You Have If the Tax Court Denies Your Appeal? When the U.S. Tax Court denies your petition or rules against you, the clock starts immediately. You have exactly 90 days from the decision date to file an appeal with the appropriate U.S. Court of Appeals. This deadline is […]