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.
There are four types of IRS audits and you will prepare differently for each one: Correspondence Audit: This is the least severe type of audit, according to Rocket Lawyer On Call attorney Mark Rosenberg and involves the IRS sending a letter in the mail requesting more information about part of a tax return.