30. The Internal Revenue Service Manual permits audits of returns after the collection process has begun when:

o Taxpayer has received only one notification from the IRS prior to the billing.

o The taxpayer is unsatisfied with his/her opportunity to submit the required substantiation and now believes that he/ she has sufficient documentation to support his/her claim.

o The taxpayer has moved since filing the return in question.

o The taxpayer and the original revenue agent had a severe personality conflict.