The risk of an IRS Audit is actually pretty low for most people, however, there is one subgroup of taxpayers where an IRS Audit is certain.
The President and Vice President of the United States are subject to MANDATORY AUDITS each year as required by Section 4.2.1.15 of the Internal Revenue Manual.
4.2.1.15 (04-23-2014)
Source: https://www.irs.gov/irm/part4/irm_04-002-001#idm140647862743984
Processing Returns and Accounts of the President and Vice President
The individual income tax returns for the President and Vice President are subject to mandatory examinations and cannot be surveyed. See IRM 3.28.3.4.3, Mandatory Examination.
Copies of the returns to be examined will be transmitted by the Office of the Deputy Commissioner for Services and Enforcement to the SB/SE, Director, Examination.
The area responsible for the examination will be determined by the SB/SE, Director, Examination or their designee. After a determination is made as to the area having jurisdiction, copies of the returns will be transmitted to the area planning and special programs (PSP) territory manager for control and assignment to the appropriate field group. The transmittal memorandum will contain the following instructions:
Regardless of discriminant index function (DIF) score, the returns will be examined.
IRS personnel, including specialists, will be assigned to the examination as appropriate.
The Examination Area Director, or their designee, will arrange for contact with the authorized representative of the President and or Vice President for the examination.
All relevant IRM procedures will apply to these returns.
Upon receipt, the group should ensure Project Code 0207, Treasury Mandates, and Source Code 46, have been input for the primary and any prior or subsequent year returns.
The returns must be assigned within 10 business days of receipt in the group. The returns require expeditious handling at all levels to ensure prompt completion of the examinations.
Related returns, including estate and gift tax returns, will be handled in accordance with procedures relating to all taxpayers.
The location of the returns of the President and Vice President will be monitored at all times throughout the examination process.
The returns should be kept in an orange folder at all times.
The returns should not be exposed to viewing by other employees.
The returns should be locked in a secure drawer or cabinet when the examiner is away from the work area.
The returns should be processed similar to the examination of an employee return per IRM 4.2.6, Examination of Employee Returns, with the exception of the following:
The returns of the President and Vice President are mandatory examinations and cannot be surveyed.
The returns are subject to mandatory review and must be closed directly to the Employee Audit Reviewer in Baltimore Technical Services. The “Other” box in the “Forward to Technical Services” section of Form 3198 must be checked and the examiner should notate “President (or Vice President) Examination; Forward to Baltimore Technical Services.” The examining area will notify Baltimore Technical Services when the return is being forwarded.
Baltimore Technical Services will provide Centralized Case Processing (CCP) with advance notice when the return is being closed.
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