Craziest thing a potential client ever told me:
A certain (unknowledgeable) tax preparer told him that when under audit with the IRS, ignoring their letters is best, and they'll just close the file eventually, without any consequences. He just wanted me to confirm it!
Audits are serious business. Some aren't such a big deal, such as a child tax credit or earned income credit audit, which may require showing proof of foreign income, school and medical records of children. Others can be much more difficult, such as proving business expenses.
But never ignore those letters!
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