A new IRS flow chart ( this is a short condenced version as it contains much more proceedureal and paper trail evidence ) for tax payer audits will go into effect starting on Sept. 2, 2014. This is due to a Federal Tax Court ruling that was originally filed by an unhappy tax payer with his tax bill. He lost. Many tax payers drag out the audit time by NOT supplying the IRS auditor with a complete PAPER TRAIL ( spread sheets or own computer accounting are NOT enough, one needs PAPER TRAIL receipts of proof for purchases or sales,and proof of payment as well as expense reembur sement policy statement from their employer ) to support their claimed deductions and/ or their income and/ or sale of goods or property and then dragging their feet some more to provide the paper evidence information to gain more time. Therefore, the new flow chart will have the tax payer a much shorter time frame ( as in days to a couple weeks ONLY) to come up with the paper trail or accept the tax assessment due to lack of proof. The audits will be more specific in nature, with strict guidelines to follow in a shorter allowed time frame. So it will behoove the tax payer to use a reputable and very knowledgable in your field of work and/ or farm enterprise CPA or tax prepareor. Good Luck !