The 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 tax return examined by an auditor and worry that they might not have sufficient records to defend it. This article explores what might trigger an IRS audit and how far back the IRS can audit you.
IRS 세무 조사 선정
IRS 세무 조사 절차는 정보가 올바르게 신고되었고 납부해야 할 세금이 정확한지 확인하기 위해 개인 및/또는 사업체 세금 신고서와 지원 문서를 검토합니다.
Most tax returns are selected at random for audit. However, certain taxpayers have a higher a chance of getting audited than others. There are several reasons why a tax return may be selected for examination, including the following:
- 납세자가 모든 과세 소득을 신고하지 않은 경우: IRS가 보유한 정보와 세금 신고서에 신고된 정보 간의 불일치는 세무 조사를 촉발할 수 있습니다.
- 납세자가 자영업자인 경우: 사업 소득과 비용은 개인 소득세 신고서의 스케줄 C에 신고됩니다. 자영업자 신고자는 소득을 숨기고 세금 사기를 저지를 기회가 더 많다고 볼 수 있습니다.
- 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.
- 납세자가 홈 오피스 공제를 청구한 경우: 이 공제는 자격을 갖춘 자영업자와 독립 계약자에게만 가능하며, 청구할 수 있는 시기에 관한 규칙이 엄격합니다.
- 납세자가 납부해야 할 세금을 줄이는 효과가 있는 부동산 또는 자산의 가치를 허위 신고한 경우.
- 납세자가 과도한 공제를 받은 경우: 이는 공제의 종류에 관계없이 검토를 촉발할 수 있습니다 (예: 대규모 자선 공제, 식사, 출장, 접대 비용 사업 공제).
- 납세자가 취미를 사업으로 청구한 경우: 사업에 소비된 시간과 돈은 다른 요건 중에서도 수익성을 가질 의도를 보여주어야 합니다.
- 납세자가 차량의 100% 사업 사용을 청구한 경우: 누군가가 개인 차량을 100% 사업에 사용한다는 것은 가능성이 낮습니다.
- Taxpayer or taxpayer’s accountant made errors on the tax return (whether clerical or mathematical) and/or failed to file all pertinent tax forms: The IRS has the authority to correct your tax return for you. Some errors and omissions will require a formal amendment.
- 납세자가 높은 소득세 구간에 있는 경우: 소득이 1천만 달러를 초과하는 납세자는 세무 조사율이 상당히 높습니다.
While the above factors may trigger an audit, in recent years most taxpayers had a less than a 1% chance of getting audited. Overall, IRS audits 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.
IRS는 얼마나 오래 전까지 세무 조사할 수 있습니까?
A statute of limitations is a time period established by law to review, analyze, and resolve taxpayer and/or IRS tax related issues. The 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.
세무 조사 3년 공소시효
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 tax return 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. The taxpayer is not required to do so and is encouraged to consult with their tax attorney in this situation.
세무 조사 6년 공소시효
미신고 소득에 관한 3년 규칙의 예외가 있습니다.
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 tax return and filed the requisite FBAR (Report of Foreign Bank and Financial Accounts).
세무 조사 – 무제한
IRS가 무기한 세무 조사할 수 있는 세 가지 상황이 있습니다:
- 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.
- You filed a fraudulent tax return. 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.
- 특정 세금 서식을 누락한 경우: 외국 법인의 일부를 소유한 경우의 Form 5471, 외국인으로부터의 증여 또는 상속에 대한 Form 3520, 해외 자산에 대한 Form 8938이 포함됩니다. 투자, 증여, 상속 및 기타 자산에서 발생한 외국 소득은 적절한 서식을 통해 세금 신고서에 청구해야 합니다.
징수 공소시효
The above statue govern how long the IRS has to conduct an audit and assess additional tax for a given tax year. There 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.
세금 변호사가 필요하신가요?
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 tax return and can help you avoid the assessment of additional tax, interest, and penalties.
The 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:
- 전체 조사 과정에서 IRS 및 지정 조사관과 소통합니다.
- 세금 신고서를 최대한 잘 방어하기 위한 지원 문서를 제시합니다.
- 세금 신고서에 신고된 항목을 방어하고 추가 세금 부과를 최소화합니다.
- 가능한 경우 과태료 감면을 포함하여 이의 신청에서 미결 부채를 해결합니다.
- 동일한 문제에 대한 향후 세무 조사를 방지합니다.
또한, 변호사-의뢰인 특권은 Segal, Cohen & Landis 변호사와 고객 간의 모든 소통을 보호하여, 논의되고 교환된 모든 정보가 기밀로 유지됩니다.
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.