A: First, do not assume that the IRS is always correct. However, always respond to any IRS notice within the time allowed to avoid any additional penalties and interest over and above the taxes you may owe.
Be sure to keep all records including copies of checks, receipts and invoices in case you are audited.
The normal time limitations for an audit is three years, provided there was no fraud of gross misrepresentation of income. If you disagree with an IRS decision you can file a petition in the U.S. Tax Court.
If you have a serious problem or are in a crisis situation such as job loss
or medical emergency the Taxpayer's Bill Of Rights does require that an
IRS officer a Problem Resolution Officer work with you to resolve the
crisis.

