Internal Revenue Code Sections All Tax Controversy Practitioners Need to Know

This is from my own personal toolbox. I like to keep this list handy for when dealing with auditors.


IRC 6001 - Allows the IRS to expand scope of an audit
IRC 274(d) - Receipts and Records that are required for verification
IRC 7602(a)(1) + (2) - Examination of books and records + summons authority
IRC 7605(a) + (b) - Time and the place of the audit
IRC 7606(a),(b),(c), IRC 7342 - Entry of premise to search for taxable items
IRC 7801 + 7804 - Auditors authority to audit
IRC 446(b) + (c), also  see Holland vs United States 348 U.S. 121, 148 (1954) - authority to use method of accounting to clearly reflect income if no books and records are available
IRC 7602(e) - limits exam techniques
IRC 7491(b) - Allows the use of Bureau of Labor Statistics to help reconstruct income, however the burden of proving income is on the IRS (I'll get more into this subject in a future post)


Summons:
IRC 7602 - Summons Authority
IRC 7402 + 7604 - Summons Enforcement/Failure to Obey Summons
IRC 7210, 7603, 7604, 7608 - Service of a Summons
IRC 7609 - Third Party Recordkeeping


Assessment:
IRC 7203 - Willful failure to supply information
IRC 6201(a) - IRS assessment authority
IRC 6203 - Method of assessment
IRC 6212(a) - Notice of Deficiency