Even though IRS changed the name of it's Audit Division

to Examination Division in the 1980s or

thereabouts, people still refer to AUDITS. Last

night on a TV show, an actor playing the part of

a Revenue Agent said that he was performing an audit.

Examinations are greater in scope and include

checking for other issues such as payroll tax liability,

gift tax, estate tax, etc.

IRS did not change the name of their Tax Auditors to

Tax Examiners because they already had employees

with that name. But this added to the confusion: Tax

Auditors performing examinations, not audits.

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>>IRS performs Examinations NOT audits<<

... and I grow hybrid teas, not roses.

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Section 7602 of the Internal Revenue Code authorizes

IRS to perform EXAMINATIONS, not audits. Since IRS

no longer has an AUDIT Division,they would be hard-pressed

to perform audits. There IS an Examination Division which

performs examinations.

Of course it is simply a a matter of wording.

I find it interesting that almost 30 years after the IRS changed from

audits to examinations we still encounter references to audits.

To taxpayers it makes no difference what IRS calls it.

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Then why do they have Audit Reconsideration?

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