An office examination is scheduled when a selected return for examination:
A) belongs to a taxpayer who was previously found guilty of manipulating return
B) belongs to a taxpayer who resides near to the IRS local office
C) requires a mere verification of record-keeping
D) involves one or more issues that will require some analysis and the exercise of the IRS personnel's judgment

Question

Quizplus · Accepted Answer

An office examination is scheduled when the selected return involves one or more issues that will require some analysis and the exercise of the IRS personnel's judgment. This indicates that the return has certain complexities or discrepancies that need to be thoroughly analyzed by the IRS personnel to make an informed decision about the taxpayer's tax liabilities.  The other options do not determine the need for an office examination.

An Office Examination Is Scheduled When a Selected Return for Examination