In selecting returns for examination, the primary goal of the IRS is to review only those returns that:
A) Belong to the taxpayers who were found guilty before.
B) Will result in a satisfactory increase in the tax liability.
C) Have been filed for the first time.
D) Contain mathematical/clerical errors.

Question

Quizplus · Accepted Answer

The IRS primary goal in selecting returns for examination is to review returns that contain mathematical and clerical errors. This is because these errors are easily quantifiable and can be corrected without too much effort. Additionally, correcting these errors may result in a revenue increase for the IRS without having to audit returns with potentially more complex issues. The other choices (A, B, and C) are not relevant factors to the primary goal of selecting returns for examination.

In Selecting Returns for Examination, the Primary Goal of the IRS