Law Dictionary

To search for a particular term please use the following search box.

Pre-Examination

(Tax Law)

This is the process involving a review of all returns, the planning file, commercial services, public records, etc.  It is recorded in the form of a general outline of observations regarding size, dispersion, and diversification of the case, probable examination expertise and staffing requirements, and matters to be discussed or clarified at the pre-examination conference.  When supplemented by information gained at the pre-examination conference it will form the basis for construction of the examination plan.  It initially establishes the scope and depth of the examination.

Source : Internal Revenue Service - United States Department of Treasury

Language : English

Return

Return to Law Dictionary Index