2024个税审核流程

2024个税审核流程
英文回答：
The 2024 individual income tax audit process is still under development, and the Internal Revenue Service (IRS) has not yet released any official guidance. However, based on the IRS's current audit practices, we can expect the 2024 audit process to be similar to the 2023 process.
The IRS typically selects tax returns for audit based on a number of factors, including the following:
The amount of income reported on the return.
The types of deductions and credits claimed.
The presence of errors or inconsistencies on the return.
The taxpayer's history of compliance with tax laws.
If the IRS selects your tax return for audit, you will receive a letter from the IRS notifying you of the audit. The letter will include information about the scope of the audit and the documents that you will need to provide.
You have the right to representation during an audit. You can represent yourself, or you can hire an accountant or attorney to represent you.
The IRS auditor will review your tax return and the supporting documents that you provide. The auditor may also ask you questions about your tax return.
After the auditor has completed their review, they will issue a report of their findings. The report will state whether the auditor believes that you owe additional taxes.
If the auditor believes that you owe additional taxes, you will have the opportunity to appeal the auditor's findings. You can file an appeal with the IRS's Independent Office of Appeals.
The Independent Office of Appeals is an independent body within the IRS that resolves disputes between taxpayers and the IRS. The Independent Office of Appeals will review your case and make a decision on whether you owe additional taxes.
中文回答：
2024年的个人所得税审计流程仍在制定中，美国国内税收局（IRS）尚未发布任何官方指导。

然而，根据美国国内税收局目前的审计惯例，我们可以预期 2024 年的审计流程与 2023 年的流程类似。

美国国内税收局通常根据以下一些因素选择申报表进行审计：
申报表中报告的收入金额。

声明的扣除额和抵免额的类型。

申报表中是否存在错误或不一致之处。

纳税人在纳税法遵从方面的历史记录。

如果美国国内税收局选择您的申报表进行审计，您将收到美国国内税收局的信函通知您审计事项。

信函将包括审计范围和您需要提供的文件的信息。

您有权在审计期间获得代理。

您可以自行代理，也可以聘请会计师或律师代表您。

美国国内税收局审计员将审查您的纳税申报表和您提供的支持性文件。

审计员还可能会询问您有关纳税申报单的问题。

审计员在完成审查后，会出具一份审计结果报告。

报告将说明审计员认为您是否欠缴税款。

如果审计员认为您欠缴税款，您将有机会对审计员的审计结果提出上诉。

您可以向美国国内税收局的独立上诉办公室提出上诉。

独立上诉办公室是美国国内税收局内部的一个独立机构，负责解决纳税人和美国国内税收局之间的争端。

独立上诉办公室将审查您的案件，并对您是否欠缴税款做出决定。