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Can I participate if I am currently under IRS audit, or recently completed an IRS audit for an abusive tax avoidance transaction?

April 26, 2017abusive audit avoidance Currently IRS participate tax transaction

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Can I participate if I am currently under IRS audit, or recently completed an IRS audit for an abusive tax avoidance transaction?

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Yes. See below for guidance on how to amend your return depending on whether your IRS determination is final (amounts not in dispute) or pending (audit still open or determination in dispute).