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 IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or at the taxpayer's home, place of business, or accountant's office (field audit). Remember, you will be contacted initially by mail. The IRS will provide all contact information and instructions in the letter you will receive.