Organizations of the IRS Wage and Investment Income Division WI Small Business

Organizations of the irs wage and investment income

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Organizations of the IRS Wage and Investment Income Division (W&I) Small Business and Self Employed Division (SB/SE) Large Business and International Division (LB&I) Tax Exempt Organizations and Governmental Entities Division (TE/GE) Several Other Units (CI, Appeals, TAS etc.) Examination Returns Correspondence Examinations – These involve relatively simple problems that can generally be resolved by mail Office Examinations – These are conducted by a tax auditor at an in person interview at an IRS office Field Examinations – These are conducted by field revenue agents and involve more complex issues. Statutes of Limitations The IRS has three years from the later of (a) the tax return’s due date or (b) the return’s filing date to assess tax. In most cases, SOL can be extended through Form 872 The SOL never starts until the return is filed. There is no SOL with respect to a fraudulent return 6 years limit if fraudulent Refund claims must be made by the later of (a) three years from the time the return is filed and (b) two years from the time the tax was paid. Criminal acts are subjected to a six year statute of limitations
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Penalties Negligence, accuracy related and fraud, failure to make deposits, tax preparer penalties, etc.
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