Before filing season begins, IRS employees will be conducting due diligence visits based on the prior year returns. These due diligence visits are conducted either face-to-face or by correspondence.
If the IRS suspects you weren’t compliant with due diligence requirements for certain tax benefits, such as the earned income tax credit (EITC), child tax credit (CTC), including additional child tax credit (ACTC), credit for other dependents (ODC), American opportunity tax credit (AOTC) and/or the head of household (HOH) filing status, they may select you for an audit.
IRS employees will be conducting due diligence visits
If selected, the IRS will contact you with either Letter 6199 (Due Diligence Visit Request) or Letter 6222 (Correspondence Due Diligence IDR) to initiate a due diligence visit. These letters ask you to respond within 14 days to either set up an appointment at your office (Letter 6199) or send information and schedule a telephone interview (Letter 6222). Please call the examiner listed by the date noted. The examiner will give you more information and talk to you about the next steps. If this is a face-to-face visit, the examiner will send a follow-up Letter 6200 (Due Diligence Visit Appointment Confirmation) to confirm your conversation and appointment date.
During filing season, the IRS may conduct due diligence visits without advance notice, however, you would have received a letter previously indicating the potential for an examination.
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About National Association of Tax ProfessionalsThe National Association of Tax Professionals (NATP) is the largest association dedicated to equipping tax professionals with the resources, connections and education they need to provide the highest level of service to their clients. NATP is comprised of over 23,000 leading tax professionals who believe in a superior standard of ethics and exemplify professional excellence. Members rely on NATP to deliver professional connections, content expertise and advocacy that provides them with the support they need to best serve their clients. The organization welcomes all tax professionals in their quest to continually meet the needs of the public, no matter where they are in their careers.
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Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing.