Final answer:
Mathematical errors would most typically not be handled as a correspondence examination by the IRS.
Step-by-step explanation:
In correspondence examinations, the IRS typically reviews tax returns and communicates with the taxpayer through written letters. Mathematical errors, clearly defined unallowable deductions, errors detected through matching of forms 1099 and W-2, and questions concerning gambling income are all common issues that can be handled through correspondence examinations. However, out of these options, mathematical errors would most typically not be handled as a correspondence examination.