Any IRS exam needs to be practical rather than just a theory. Informant matters do not mandate mandatory audits. IRS employment integrity and Discriminate Function Formula tweaking by IRS statisticians are the only mandatory of which I am aware.
The alleged professionals representing taxpayers discussed on these threads have not benefitted their clients with "any" alleged disclosure of which I am aware. Professionals do not need to acknowledge that an audit is being conducted; furthermore, feebly attempt to allege that an audit has ended based on any alleged "return of any type" of records.
If the lawyers representing the alleged taxpayers will properly exercise their Privy responsibilities as they should have ab initio, you will not become aware of any official Exam Division closing unless the audit becomes the subject of published case law. Sit idly by and listen for Exam Division chatter rather than Criminal Division as the case can only be finally closed by the Exam Division, period!
As a former Large Case Manager and Appeals Officer, among many other duties, these IRS matters appears to have been a comedy of mismanagement at some level from a revenue standpoint. Audits made in search of integrity levels are seldom worth the cost other than to the informant unless there is financial remuneration. I suggest all on both sides of the matter to become disconnected ASAP unless you care to finally learn that I have always been technically correct administratively where you can review the Internal Revenue Manual cited in a posted URL. Keep in mind that the IRM is not one and the same as the Internal Revenue Code.
Be careful about being overheard based on an incident this past week about a fellow church member. Bro. X was visited by the new district pastor. Bro. X was in prison for a 4 year term. I was keenly aware that Bro. X was involved with the mortgage business in some capacity which I thought as uncharacteristic, at first blush. I was also aware of the turmoil in the mortgage industry as an investor\trader and of which I was insulated from that sector. I quitely seached the Federal Bureau of Prisons with a successful hit. I later overheard of a large amount nearing a million being confiscated as well as a former prison term involving Bro. X. Much of this was available from church phone committee member, it would appear. I approached one close to me that could have informed me; however, they chose to remain silent which I greatly appreciate since I now feel very undone for my fellow brothers just like I did when I was informed about the 13 teen pregnancies in the church will some probably clergy related. Do you faintly get the picture as you hopefully retire from this IRS thing like me unless some may query IRS procedure as opposed to tax law?