Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund
This publication discusses general rules and procedures that the IRS follows in examinations, what happens during an examination, your appeal rights, and how to file a claim for refund of tax you already paid.
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Other Items You May Find Useful
Publication 1, Your Rights as a Taxpayer
Publication 5, Your Appeal Rights and How to Prepare a Protest if You Don't Agree
Comment on Publication 556
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