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.
Tax Audit u/s 44AB :- A tax audit is an examination of your tax return by the IRS to verify that your income and deductions are accurate. A tax audit is when the IRS decides to examine your tax return a little more closely and verify that your income and deductions are accurate.