Date: April 24th , 2026

Time: 1pm ET | 12pm CT | 11am MT | 10am PT

Duration: 60 Minutes

Description:

Every tax professional dreads the call: “I got a letter from the IRS.” But what actually causes the IRS to take a closer look at a return  and what should you do when they do?

The IRS uses a sophisticated statistical scoring model known as the Discriminant Index Function (DIF) to rank tax returns by audit potential. Returns with higher DIF scores are far more likely to be pulled for examination. Common triggers include discrepancies between taxpayer-reported figures and third-party data, unusually large deductions relative to income, and suspiciously round numbers  details that may seem minor but can place a return squarely on the IRS radar.

But audit risk doesn’t end at selection. Once the IRS initiates contact, the type of audit matters enormously. A correspondence audit handled incorrectly can snowball into a full field examination. An LB&I (Large Business & International) inquiry carries a different scope and set of stakes than a standard SBSE review. Each audit type demands a tailored strategy  and the wrong response at the wrong stage can expose your client to far greater liability.

Topics Covered:

• Common IRS Red Flags.

• Types of IRS Audits.

• DIF Score Insights.

• Audit Response Strategies.

• Practitioner Best Practices.

Learning Objectives:

• Identify the key factors that elevate a taxpayer’s IRS Discriminant Index Function (DIF) score and increase audit selection risk.

• Distinguish between the major types of IRS audits — correspondence, field, SBSE, and LB&I examinations and understand when each applies.

• Apply proven, practical methods to proactively minimize audit exposure for individual and business clients.

• Formulate effective, timely responses to IRS inquiry letters and audit notices to prevent escalation.

• Implement professional representation strategies that protect clients throughout the IRS audit process.

Credits and Other information:

• Recommended CPE credit – 1.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 60 Minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker