 | Tax Compliance, the IRS, and Tax Authorities
Upon completing this chapter, you should be able to:
| LO 2-1 | Identify the filing requirements for income tax returns and the
statute of limitations for assessment.
| | LO 2-2 | Outline the IRS audit process, how returns are selected, the
different types of audits, and what happens after the audit.
| | LO 2-3 | Evaluate the relative weights of the various tax law sources.
| | LO 2-4 | Describe the legislative process as it pertains to taxation.
| | LO 2-5 | Perform the basic steps in tax research and evaluate various tax
law sources when faced with ambiguous statutes.
| | LO 2-6 | Describe tax professional responsibilities in providing tax advice.
| | LO 2-7 | Identify taxpayer and tax professional penalties.
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