IRS Responsibilities: Audits

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

Based on the state agencies' noncompliance reports, taxpayers are identified for further consideration of audit potential. The taxpayer's tax returns, Forms 8823 filed for the buildings, and other information are evaluated. If it is determined that an audit is warranted, the complete file is sent to the appropriate field office. The taxpayer is then notified that an audit has been scheduled. This is not the only method for selecting tax returns on which the low-income housing credit has been claimed, and, at the examiner's discretion, the audit may be expanded to include additional issues or tax returns.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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