Êtes-Vous à Risque d'un Contrôle de l'IRS et Jusqu'à Quand l'IRS Peut-il Remonter ?

Le IRS conducts hundreds of thousands of audits a year, typically resulting in the taxpayer owing significantly more tax.   Most people shudder at the thought of having their déclaration fiscale examined by an auditor and worry that they might not have sufficient records to defend it.  This article explores what might trigger an contrôle de l'IRS et jusqu'à quand l'IRS peut vous contrôler.

Sélection des Contrôles de l’IRS

Le contrôle de l'IRS processus implique un examen des déclaration fiscalede l'individu et/ou de l'entreprise, ainsi que des documents justificatifs, pour confirmer que les informations ont été correctement déclarées et que l'impôt dû est exact.

Most tax returns are selected at random for audit.  However, certain taxpayers have a higher a chance of getting audited than others.  Lere are several reasons why a tax return may be selected for examination, including the following:

• Le contribuable a omis de déclarer tous ses revenus imposables : Toute incohérence entre les informations dont dispose l'IRS et les informations déclarées sur la déclaration fiscale peut déclencher un contrôle.
• Le contribuable est travailleur indépendant : Les revenus et dépenses d’entreprise sont déclarés à l’Annexe C de la déclaration d’impôt sur le revenu des particuliers. On peut soutenir qu’il y a plus d’opportunités de dissimuler des revenus et de commettre une fraude fiscale pour les déclarants indépendants.
• Taxpayer’s return reports a change in income as compared with prior filing years: Any large fluctuation, whether an increase or decrease, might trigger review.
• Le contribuable a demandé une déduction pour bureau à domicile : Cette déduction n’est disponible que pour les contribuables indépendants qualifiants et les sous-traitants indépendants, et les règles concernant le moment où vous pouvez la demander sont strictes.
• Le contribuable a déclaré incorrectement la valeur des biens immobiliers ou des actifs, ce qui a eu pour effet de réduire l’impôt dû.
• Le contribuable a pris des déductions excessives : Cela peut déclencher un examen quel que soit le type de déduction (par exemple, grande déduction charitable, déductions professionnelles pour les repas, les voyages et les divertissements).
• Taxpayer claimed a hobby as a business: Le time and money spent on the business must demonstrate an intent to become profitable, among other requirements.
• Le contribuable a déclaré une utilisation professionnelle à 100 % d’un véhicule : Il est peu probable que quelqu’un utilise un véhicule personnel pour son entreprise 100 % du temps.
• Taxpayer or taxpayer’s accountant made errors on the tax return (whether clerical or mathematical) and/or failed to file all pertinent tax forms: Le IRS has the authority to correct your déclaration fiscale pour vous. Certaines erreurs et omissions nécessiteront un amendement formel.
• Le contribuable est dans une tranche d’imposition plus élevée : Les contribuables avec des revenus supérieurs à 10 millions de dollars ont des taux de contrôle substantiellement plus élevés.

While the above factors may trigger an audit, in recent years most taxpayers had a less than a 1% chance of getting audited.  Overall, contrôles de l'IRS plunged by 44% between fiscal years 2014-2019.  However, as part of the Inflation Reduction Act that was recently passed, the IRS will receive 80 billion dollars in funding and plans to hire 87,000 new employees, many of whom will serve as auditors.

It is important to understand your potential audit exposure and the issues that might constitute red flags for the IRS.  Tax lawyers and accountants are accustomed to monitoring their clients’ audit exposure.  However, all taxpayers should have a general understanding of the statute of limitations in this regard.

Jusqu’à Quand l’IRS Peut-il Vous Contrôler ?

A statute of limitations is a time period established by law to review, analyze, and resolve taxpayer and/or IRS tax related issues.  Le Internal Revenue Code proscribes specific timelines for IRS action, including how long the IRS has to assess additional tax via audit.  Generally, the IRS has either three years or six or forever, depending on the circumstances.

Délai de Prescription de Trois Ans pour les Contrôles

Most audits only go back three years.  In this situation, the three years start to run from the date you filed your tax return.   You can’t shorten the three years by filing early.  If you file early, the three years will start to run from the date the tax return was due.  For example, if you filed your 2020 individual income déclaration fiscale in February of 2021 when the deadline was April of 2021, the three years will start to run from the filing deadline in April of 2021.  It is the later of the actual fling date or the due date that triggers the statute.

If the audit is not concluded within the typical three-year timeframe, the IRS may request that the taxpayer consent to an extension of the statute of limitations.  Le taxpayer is not required to do so and is encouraged to consult with their tax attorney in this situation.

Délai de Prescription de Six Ans pour les Contrôles

Lere are exceptions to the three-year rule that turn on unreported income.

If you omitted more than 25% of your income on a federal tax return the IRS will double the three=year period to six.  Note that you may be deemed to have unreported income if you overstate basis of property which has the effect of underreporting by more than 25%.

Also, if you omit more than $5,000 in foreign income, gifts and/or assets (e.g., offshore accounts) from your tax return, the three years is doubled to six.  This rule applies even if you disclose the existence of the account on your déclaration fiscale et avez déposé le FBAR requis (Rapport sur les Comptes Bancaires et Financiers Étrangers).

Contrôle — Sans Limite de Temps

Lere are three situations where the IRS can audit you forever:

• You never filed a tax return: If you don’t file a return for a particular year, the statute of limitations for that year has not started to run. Until the tax return is filed, the IRS has unlimited time to audit.
• Vous avez déposé une déclaration fiscale. Tax fraud amounts to the willful and material submission of false statements or false documents in connection with a tax return.  This could include claiming false deductions, claiming personal expenses as business expenses, and not reporting income.
• You omit certain tax forms: Lese include Form 5471 if you own part of a foreign corporation, Form 3520 for gifts or inheritance from foreign nationals, and Form 8938 for overseas assets. Foreign income from investments, gifts, inheritances, and other assets must be claimed on your tax return with the appropriate forms.

Délai de Prescription de Recouvrement

Le above statue govern how long the IRS has to conduct an audit and assess additional tax for a given tax year.  Lere is also a collections statute of limitations, governing how long the IRS has to collect taxes from the taxpayer, which is typically ten years.

In summary, the IRS has a minimum of three years to make adjustments to your tax return and assess additional tax – and in some cases six years or an unlimited amount of time.  Once the tax has been assessed, the IRS has ten years to collect it.

Avez-Vous Besoin d’un Avocat Fiscaliste ?

It is advisable to consult with a tax attorney to help you determine which statute of limitations apply to you, explore whether you might be at risk of an audit, and obtain guidance on how to minimize audit exposure.  If your tax return is selected for an audit, a competent tax attorney can provide counsel regarding the information and documentation that will be necessary to successfully defend your déclaration fiscale et peut vous aider à éviter l'évaluation d'impôts supplémentaires, d'intérêts et de pénalités.

Le experienced attorneys at Segal, Cohen & Landis (SCL) understand the laws and regulations set forth in the Internal Revenue Code and the Internal Revenue Manual.  We have successfully resolved thousands of audit cases for clients involving a wide range of examination issues.  We help our clients:

• Communiquer avec l'IRS et les vérificateurs assignés tout au long du processus d'examen.
• Présenter la documentation justificative afin de mieux défendre votre déclaration fiscale.
• Défendre les éléments déclarés sur votre déclaration fiscale et minimiser l'évaluation d'impôts supplémentaires.
• Résoudre toute obligation en suspens en appel, y compris la remise des pénalités dans la mesure du possible.
• Éviter de futurs contrôles fiscaux sur les mêmes problèmes.

Nous notons également que le secret professionnel de l'avocat protège toutes les communications entre les avocats de Segal, Cohen & Landis et leurs clients, de sorte que toutes les informations discutées et échangées restent confidentielles et privées.

If you are interested in having a complimentary consultation with one of our partner attorneys regarding your tax matter, please feel free to contact us.  We would be happy to speak with you and will advise you as to how we can resolve your case and how much it would cost.