ESOP IDR response - expanding tax years?

[Tax Cowboy]

Group:

Original notice of audit was for tax year 2015 with the usual suspects/IDR's for an ESOP audit.

 

This original notice was back in late 2017. We just received a new follow-up IDR (Jan 2019) asking for additional info for tax years 2016, 2017 and 2018

 

Question:  I recall (but can't cite right now) reading that the Gov't can expand audit tax years to a year prior (2014 in my case) and one year after (2016) without any additional notices.

 

Anyone else take this stance in an audit where they respond to an IDR saying the tax years are out of the original notice period?  any cites?

Or does this just prompt the auditor to issue a new notice for the tax years in question?

 

Thoughts and comments appreciated.

Warmest,

Joe

[A Shot in the Dark]

This topic has been discussed at several ESOP Association Meetings as well as NCEO meetings.

You should access the ESOP Association website and the NCEO website.