If you have been audited, or have received a tax return and feel the results are incorrect, there are several steps you can take. In the case of an audit, it is important to remember not to sign anything that says you agree with the audit’s findings. Doing so may compromise your right to an appeal. To begin the appeals process, first notify the auditor that you are unsatisfied with the findings. Then have the auditor’s supervisor re-evaluate your tax return. If you are still determined that the findings are wrong, you may write to an I.R.S. appeals officer with your complaint. Following this, you may appeal the decision to the U.S. Tax Court or the U.S. Claims Court in Washington. If you plan to appeal your audit, make sure that you have notified the I.R.S. This will help you to avoid any penalties that may be accrued during this potentially lengthy process. If you have received a tax return that you believe is inaccurate, recalculate your return, possibly with the aid of a tax preparer, to make sure you have made no mistakes. You may then request the attention of an I.R.S. representative who should be able to explain or correct your return. For more information, contact a tax specialist or a tax attorney.

appeal
▶REQUEST TO CHANGE DECISION◀[uncountable and countable] a formal request to a court or to someone in authority asking for a decision to be changed
▶ASK TO CHANGE DECISION◀
[intransitive and transitive] to make a formal request to a court or someone in authority asking for a decision to be changed. Eg. She is not happy with the decision and plans to appeal.

refund
[countable]
1, an amount of money that is given back to you if you are not satisfied with the goods or services that you have paid for
Eg. They refused to give me a refund .
Return your purchase within 14 days for a full refund .
You should go down there and demand a refund.
2, tax refund
money that you get back from the government when it has taken too much money in taxes from your salary.
[transitive]
to give someone their money back, especially because they are not satisfied with the goods or services they have paid for. see also reimburse
Eg. I took the radio back, and they refunded my money .

litigation
[uncountable]
law the process of taking claims to a court of law
Eg. The threat of litigation can be a deciding factor in some business decisions

audit
[uncountable and countable]
1, an official examination of a company's financial records in order to check that they are correct；
Eg. the annual audit;
internal audit (=an audit carried out by a company's own staff)
2, formal a detailed examination of something in order to check if it is good enough;
Start with an audit of existing services within the community.
[transitive]
1, to officially examine a company's financial records in order to check that they are correct
2, American English to attend a course at university without intending to take examinations in it or get a credit for it

Auditor
[countable] someone whose job is to officially examine a company's financial records.

compromise
[uncountable and countable] an agreement that is achieved after everyone involved accepts less than what they wanted at first, or the act of making this agreement
Eg. Compromise is an inevitable part of marriage.
To stop the argument they decided on a compromise.
A settlement of differences in which each side makes concessions.

evaluate
[transitive] to judge how good, useful, or successful something is.synonym assess.
To examine and judge carefully; appraise.
Eg. You should be able to evaluate your own work.
We need to evaluate the success of the campaign.
It can be difficult to evaluate the effectiveness of different treatments.

penalty
[countable] a punishment for breaking a law, rule, or legal agreement.

accrue
v.intr.To come to one as a gain, an addition, or an increment:
[intransitive and transitive]
1, if advantages accrue to you, you get those advantages over a period of time
2,if money accrues or is accrued, it gradually increases over a period of time

potentially
[+ adjective/adverb]something that is potentially dangerous, useful etc is not dangerous etc now, but may become so in the future.

potential
[only before noun] likely to develop into a particular type of person or thing in the future.
synonym possible

lengthy
Adj. continuing for a long time, often too long; opposite brief

inaccurate
Adj. not completely correct; opposite accurate

aid
[uncountable] help that you need to do a particular thing
· with/without the aid of something

preparer
n.调制机

representative
n. an agent
[countable] someone who has been chosen to speak, vote, or make decisions for someone else;synonym delegate

I.R.S.
Internal Revenue Service

The IRS Mission:
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.