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  • videocam Live Online with Live Q&A
  • calendar_month October 30, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Avoiding IRS Audit Red Flags: IRS' DIF Score, LB&I vs. Correspondence Exams, Statutes of Limitation

$197.00

This course is $0 with these passes:

CPE
ALL
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Description

There are indeed red flags that can raise a taxpayer's DIF score. Certainly, individuals submitting information that differs from amounts reported by third parties can expect a notice. But do rounded numbers, large deductions, or having a home office raise your DIF score?

When a taxpayer is audited, taxpayers and practitioners should tailor responses based on the type of IRS audit and who is conducting the examination. An IRS inquiry could be face-to-face or conducted by mail, as a business or individual examination. Expectations of an LB&I examiner differ significantly from those of IRS personnel conducting a technical correspondence examination. Most concerning is that a low-level correspondence audit can blossom into an audit of a taxpayer's whole enterprise. Taxpayers and tax professionals need to know what items trigger an IRS audit and how to best respond to all types of IRS inquiries.

Listen as our experienced IRS consultant divulges red flags that could trigger an IRS audit and best practices for evading IRS inquiries.

Presented By

Attorney Annie
Davis Brown Law Firm - Des Moines

Bio for Annie Attorney; loves horses and arguments

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Big Boat
The Mogy Law Firm - Memphis

This is a bio for Big Boat. Big Boat is an avid reader and unicyclist.

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Roller Coaster
Lee's Test Firm

This is a bio for speaker, Roller Coaster. Roller Coaster enjoys walks on the beach and pizza with pineapple.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Thursday, October 30, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. IRS audits: introduction

II. DIF score

III. Audit triggers

IV. Types of audit

V. Filing with no records

V. Record retention

VI. Statutes of limitation

VII. Appeals

VIII. End game strategies

The panel will review these and other critical issues:

  • How is the IRS' DIF score used to select tax returns for an audit?
  • What steps can tax professionals take to reduce the chances of a return being selected for audit?
  • What are the different types of examinations conducted by the IRS?
  • When does an audit of one return or item expand into an audit of all of a taxpayer's undertakings?
  • How should a tax practitioner respond to a mail-in audit request?
  • How do the applicable statutes of limitation affect an examination?


Learning Objectives

After completing this course, you will be able to:

  • Identify returns most likely chosen for an audit
  • Determine how a substantial understatement of income affects the statute of limitations on audits
  • Decide how many years to retain certain taxpayer records
  • Ascertain differences in responses to audit inquiries based on the type of examination


  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .