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.
Below are the 3 different examination methods used by the IRS. 1  Correspondence Audit: This is the most common type of audit and is done by mail. 2  Field Audit: This is when the IRS wants to come to your home, place of business, or your tax professionals office to perform the audit.