Updated July 8, 2015
Can the IRS audit me two times in two years?
The IRS audit two time limit in Chicago Illinois says that the sames income tax return cannot be audited twice. Under the rules of double jeopardy, The Internal Revenue Service cannot audit the same income tax return a second time, if the initial examination was actually completed. They can certainly look at two different years in that time span. But if completed, they cannot look at the same year a second time.
How can you tell if the first audit has been completed? A final audit findings letter will be sent. That’s something that you should hold on to.
If they open up one year, can they go back another two years?
Yes. If they can increase the amount of tax due from the original return by more than thirty percent, then they can go back to the beginning of the statue which is thirty-six months. Any returns that were filed inside that thirty-six month time frame can be opened up for examination.
But again, they are opening up separate years. Not auditing the same year twice.
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Chris Amundson is the President of Accounting Solutions Ltd., a full service public accounting firm of Certified Public Accountants and Enrolled Agents handling the bookkeeping, accounting, tax preparation, and audit representation needs of Businesses, Estates, Trusts, and Upper Income Individuals.