1. In which of the following cases would a representative have the best chance of getting the IRS to cancel or discontinue an audit?

A.. When the issues raised in the current audit were raised in an audit of either of the two prior

tax years, and the prior audit resulted in little or no change.

B.. When the taxpayer is a member of a partnership.

C.. When the auditor for the current return is not the same one who audited the taxpayer's return

in a prior year.

D.. When the taxpayer is an S corporation

2.Why does the IRS audit tax returns?

A.. To gather information for other government agencies, such as INS and the Social Security

Administration.

B.. To discourage taxpayers from taking all the deductions and credits to which they are entitled.

C.. To collect as much money as possible from every taxpayer.

D.. To determine whether taxpayers have voluntarily complied with the tax laws and paid the

proper amount of tax.