correspondence audit
An IRS audit of a taxpayer’s return conducted by mail or telephone. [Cases: Internal Revenue 4443. C.J.S. Internal Revenue §§ 616, 618.]
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correspondence audit
correspondence audit
correspondence audit 〈美〉信函式纳税审计 国内税务署〔Internal Revenue Service〕通过邮件进行的审计活动。通常由该署写信要求纳税人确认某一特定的税务减免，纳税人则填报特定表格或寄回证明材料之副本或其他佐证便可。 (→audit)
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