Improvement is possible, but only if you work at it. My friend took it as a soph and got a 220 (definitely NMSF), but then took it again junior year without studying and got a 200 (barely commended). Of course he never studies for anything and does ridiculously well most times, but not this time.
A Desk Audit is another method of examination that the IRS will use to audit individual taxpayers and small businesses. It is conducted at the local IRS field office and generally lasts two hours or less.
The term tax audit more closely defines a specific process: checking an actual tax return for accuracy and credibility while asking the filer specific questions. If the examination of a return reveals unusual or suspicious entries or claims, the filer is called into IRS offices to clarify the situation.