An IRS Audit (Part VIII)

How does the IRS conclude an audit?

An audit can be concluded in three ways:

  • No change: an audit in which you have substantiated all of the items being reviewed and results in no changes.
  • Agreed: an audit where the IRS proposed changes and you understand and agree with the changes.
  • Disagreed: an audit where the IRS has proposed changes and you understand but disagree with the changes.

What happens when you agree with the audit findings?

If you agree with the audit findings, you will be asked to sign the examination report or a similar form depending upon the type of audit conducted.

If you owe money, there are several payment options available. Publication 594, The IRS Collection Process PDF, explains the collection process in detail.

What happens when you disagree with the audit findings?

You can request a conference with an IRS manager. The IRS also offers mediation or you can file an appeal if there is enough time remaining on the statute of limitations

IRS Audit (IRS web site) (TTT 03/02/2021)