Question

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

Answer 1

An office examination by the IRS is typically needed when a tax return requires analysis and judgment rather than for proximity or simple verification. This reflects broader issues of IRS enforcement and changing focus toward customer service and efficiency.

Step-by-step explanation:

An office examination is scheduled when a selected return for examination involves one or more issues that will require some analysis and the exercise of the IRS personnel's judgment. This can include previously identified irregularities, such as a taxpayer manipulating their return, but it doesn't necessarily relate to the proximity of the taxpayer to the IRS local office or simple verification tasks. The IRS's role in tax enforcement and auditing has been a topic of public discourse, particularly following instances where the agency's actions were called into question. With audits now being less frequent, especially among high-income individuals, the focus has shifted to efficiency and customer responsiveness within the constraints of existing government bureaucracy.