The IRS notifies Tom that it will audit his current year return for an interest deduction. The

Question:

The IRS notifies Tom that it will audit his current year return for an interest deduction. The IRS audited Tom's return two years ago for a charitable contribution deduction. The IRS, however, did not assess a deficiency for the prior year return. Is any potential relief available to Tom with respect to the audit of his current year return?