{"id":28399,"date":"2026-09-22T15:00:00","date_gmt":"2026-09-22T19:00:00","guid":{"rendered":"https:\/\/songlawfirm.com\/?p=28399"},"modified":"2026-09-22T15:00:00","modified_gmt":"2026-09-22T19:00:00","slug":"tax-success-irs-audit-defense-2026-09-ko","status":"publish","type":"post","link":"https:\/\/songlawfirm.com\/ko\/tax-success-irs-audit-defense-2026-09-ko\/","title":{"rendered":"IRS \uc138\ubb34\uc870\uc0ac \uc131\uacf5 \ubc29\uc5b4 \uc0ac\ub840 \u2014 Correspondence Audit\uc5d0\uc11c \ucd5c\uc18c \uc870\uc815\uc73c\ub85c \uc885\uacb0"},"content":{"rendered":"
\n

\uc138\ubb34 \uc131\uacf5\uc0ac\ub840 \u00b7 \uc1a1\ub85c\ud38c<\/p>\n

\uc758\ub8b0\uc778 \ud504\ub85c\ud30c\uc77c<\/h2>\n

\ub274\uc800\uc9c0 \uac70\uc8fc \uc790\uc601\uc5c5\uc790 \uc758\ub8b0\uc778\uc740 \ub2e4\ub144\uac04 \uac1c\uc778\u00b7\uc0ac\uc5c5 \uc218\uc785\uc744 \ud568\uaed8 \uc2e0\uace0\ud574 \uc628 \uc18c\uaddc\ubaa8 \uc11c\ube44\uc2a4\uc5c5 \uc885\uc0ac\uc790\uc600\uc2b5\ub2c8\ub2e4. \ud2b9\uc815 \uacfc\uc138\uc5f0\ub3c4 \uc2e0\uace0\uc11c\uc5d0 \ub300\ud55c IRS \uc11c\uba74 \uc870\uc0ac(Correspondence Audit) \ud1b5\uc9c0\ub97c \ubc1b\uc740 \ub4a4, \ucd08\uae30 \uc11c\ub958 \ub300\uc751\uc774 \ubbf8\ud761\ud574 \uc0ac\uc548\uc774 \ub300\uba74 \uc870\uc0ac(Office Audit)\ub85c \ud655\ub300\ub420 \uc704\ud5d8\uc774 \ucee4\uc84c\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc0ac\uac74 \ubc30\uacbd<\/h2>\n

\ubb38\uc81c\uc758 \uc2e0\uace0\uc11c\uc5d0\ub294 \uc790\uc601\uc5c5 \uad00\ub828 \ud544\uc218\uacbd\ube44 \uacf5\uc81c, \uc7ac\ud0dd \uc0ac\ubb34\uc2e4 \uacf5\uc81c, \ucc28\ub7c9 \uc0ac\uc6a9 \ube44\uc728 \ub4f1\uc5d0\uc11c \uc758\uc2ec \ud56d\ubaa9\uc774 \ub2e4\uc218 \ud3ec\ud568\ub418\uc5b4 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. IRS\ub294 Schedule C \ud56d\ubaa9 \ub2e4\uc218\uc5d0 \ub300\ud55c \uc99d\ube59 \uc694\uad6c\uc11c(Information Document Request, IDR)\ub97c \ubc1c\uc1a1\ud588\uace0, \uc758\ub8b0\uc778\uc774 \uc900\ube44\ud55c \ucd08\uae30 \uc81c\ucd9c \uc790\ub8cc\ub294 \ud615\uc2dd\uacfc \uadfc\uac70\uac00 \ubd80\uc871\ud574 \uc870\uc0ac\uad00\uc774 \ucd94\uac00 \uc790\ub8cc\uc640 \ub300\uba74 \uc778\ud130\ubdf0\ub97c \uc694\uccad\ud55c \uc0c1\ud0dc\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n

\ubc95\uc801 \uc7c1\uc810<\/h2>\n

\ud575\uc2ec \uc7c1\uc810\uc740 \uc138 \uac00\uc9c0\uc600\uc2b5\ub2c8\ub2e4. \uccab\uc9f8, IRC \u00a7162(a)\uc5d0 \ub530\ub978 \ud1b5\uc0c1\uc801\uc774\uace0 \ud544\uc694\ud55c \uc0ac\uc5c5 \uacbd\ube44\uc758 \uc785\uc99d. \ub458\uc9f8, \uc7ac\ud0dd \uc0ac\ubb34\uc2e4 \uacf5\uc81c(IRC \u00a7280A) \uc694\uac74 \ucda9\uc871 \uc5ec\ubd80\uc640 \uc815\uae30\uc801\u00b7\ub3c5\uc810\uc801 \uc0ac\uc6a9 \uc99d\uba85. \uc14b\uc9f8, \ucc28\ub7c9 \uad00\ub828 \uacbd\ube44\uc758 \uc0ac\uc5c5 \uc0ac\uc6a9 \ube44\uc728 \uc785\uc99d\uacfc \uad00\ub828 \ubb38\uc11c(\uc8fc\ud589 \uae30\ub85d, \ubaa9\uc801\uc9c0 \ub85c\uadf8) \ud655\ubcf4. \ubd80\uac00\uc801\uc73c\ub85c Circular 230\uc0c1\uc758 \ub300\ub9ac\uc778 \uc758\ubb34\ub97c \uc900\uc218\ud558\uba70 \uc2e0\uc911\ud55c \uc790\ub8cc \uac1c\uc2dc\uac00 \ud544\uc694\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc1a1\ub85c\ud38c \ub300\uc751<\/h2>\n

\uccab \ub2e8\uacc4\ub294 \uac10\uc0ac \uc77c\uc815 \uc7ac\uc870\uc815\uc744 \uc694\uccad\ud574 \uc900\ube44 \uc2dc\uac04\uc744 \ud655\ubcf4\ud558\uace0, \ucd94\uac00 IDR \ud655\ub300\ub97c \ubc29\uc9c0\ud55c \uac83\uc785\ub2c8\ub2e4. \uc774\ud6c4 \uc758\ub8b0\uc778\uc758 \uc2e4\uc81c \uc0ac\uc5c5 \uad6c\uc870\ub97c \uc7ac\uad6c\uc131\ud574 \ud544\uc218\uacbd\ube44 \ud56d\ubaa9\ubcc4 \uadfc\uac70 \uc11c\ub958\ub97c \ub2e4\uc2dc \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4. \uc740\ud589 \uacc4\uc88c \ud750\ub984, \uce74\ub4dc \uba85\uc138, \uacf5\uae09\ucc98 \uc778\ubcf4\uc774\uc2a4, \uc7ac\ud0dd \uadfc\ubb34 \uacf5\uac04\uc758 \ud3c9\uba74\ub3c4\uc640 \uc0ac\uc9c4, \uc2e4\uc81c \uadfc\ubb34 \uc2dc\uac04\uc744 \ub4b7\ubc1b\uce68\ud558\ub294 \uce98\ub9b0\ub354 \ub85c\uadf8\uae4c\uc9c0 \uc81c\ucd9c \uc790\ub8cc\ub85c \ud3b8\uc131\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n

\ucc28\ub7c9 \uacbd\ube44\uc758 \uacbd\uc6b0, \uc0ac\ud6c4 \uc7ac\uad6c\uc131\uc774 \ubd88\uac00\ud53c\ud55c \ubd80\ubd84\uc740 \uc815\uc9c1\ud558\uac8c \uc778\uc815\ud558\ub418, \ud569\ub9ac\uc801 \uadfc\uac70(IRC \u00a7274 \uad00\ub828 \ubb38\uc11c\ud654 \uc6d0\uce59)\ub97c \ud65c\uc6a9\ud574 \uc0c1\ub2f9 \ubd80\ubd84\uc744 \ubc29\uc5b4\ud588\uc2b5\ub2c8\ub2e4. Form 4549(Report of Income Tax Examination Changes) \ucd08\uc548\uc774 \uc1a1\ub2ec\ub41c \ub4a4\uc5d0\ub294 \ud56d\ubaa9\ubcc4 rebuttal \ubb38\uc11c\ub97c \uc791\uc131\ud574 \uc870\uc0ac\uad00\uacfc \uadf8\uc758 \uac10\ub3c5\uc790(Group Manager)\uc5d0\uac8c \uc11c\uba74\uc73c\ub85c \uc81c\ucd9c\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n

\ucc98\ub9ac \uacfc\uc815<\/h2>\n

\uc870\uc0ac \uacfc\uc815\uc740 \ucd1d 6\uac1c\uc6d4\uac00\ub7c9 \uc9c4\ud589\ub410\uc2b5\ub2c8\ub2e4. \ucd08\uae30 \uc11c\uba74 \uc870\uc0ac\uc5d0\uc11c \ub300\uba74 \uc870\uc0ac\ub85c \uaca9\uc0c1\ub410\uc9c0\ub9cc, \ub300\uba74 \uc778\ud130\ubdf0 \ub2e8\uacc4\uc5d0\uc11c\ub294 \uc774\ubbf8 \uc815\ub9ac\ub41c \uc11c\ub958\ub97c \uae30\ubc18\uc73c\ub85c \uc9e7\uace0 \uba85\ub8cc\ud558\uac8c \uc751\ub2f5\ud560 \uc218 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \uc870\uc0ac\uad00\uc774 \uc81c\uc2dc\ud55c \ucd08\uae30 \uc870\uc815\uc548\uc740 \uc0c1\ub2f9\ud55c \ucd94\uc9d5\uc138\uc640 \uac00\uc0b0\uc138\ub97c \ud3ec\ud568\ud588\uc73c\ub098, rebuttal\uc744 \ud1b5\ud574 \ub300\ubd80\ubd84\uc758 \ud56d\ubaa9\uc774 \uac10\uc561\ub410\uc2b5\ub2c8\ub2e4. \ub0a8\uc740 \uc18c\uc561 \uc870\uc815\uc5d0 \ub300\ud574\uc11c\ub294 \ubd84\ud560\ub0a9\ubd80 \uacc4\uc57d(Installment Agreement, IRC \u00a76159)\uc744 \ud611\uc0c1\ud574 \uc989\uc2dc \ub0a9\ubd80 \ubd80\ub2f4\uc744 \uc904\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n

\uacb0\uacfc<\/h2>\n

\ucd5c\uc885\uc801\uc73c\ub85c \uc870\uc0ac\uad00\uc774 \uc81c\uc548\ud588\ub358 \ucd08\uae30 \uc870\uc815 \uae08\uc561\uc758 \uc0c1\ub2f9 \ubd80\ubd84\uc774 \uac10\uc561\ub418\uc5b4 \uacb0\ub860\uc5d0 \uc774\ub974\ub800\uc2b5\ub2c8\ub2e4. Failure-to-file \ubc0f accuracy-related penalty\uc5d0 \ub300\ud574\uc11c\ub294 Reasonable Cause \uadfc\uac70\ub97c \uc815\ub9ac\ud574 \ubc8c\uae08 \uac10\uba74(Penalty Abatement)\uc744 \uc2e0\uccad, \uad00\ub828 \ubc8c\uae08 \uc77c\ubd80\uac00 \ucde8\uc18c\ub410\uc2b5\ub2c8\ub2e4. \uc758\ub8b0\uc778\uc740 \uac10\uc0ac \uc885\uacb0\uacfc \ud568\uaed8 \ud5a5\ud6c4 \uc5f0\ub3c4 \uc2e0\uace0\uc11c\ub97c \uc704\ud55c \ubb38\uc11c\ud654 \ud504\ub808\uc784\uc6cc\ud06c\ub97c \uac16\ucd94\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc2dc\uc0ac\uc810<\/h2>\n

IRS \uac10\uc0ac\ub294 \ucd08\uae30 \ub300\uc751\uc774 \uacb0\uc815\uc801\uc785\ub2c8\ub2e4. Correspondence Audit \ub2e8\uacc4\uc5d0\uc11c \ucda9\uc2e4\ud55c \uc11c\ub958\uc640 \uba85\ud655\ud55c \uc11c\uba74 \uc751\ub2f5\uc73c\ub85c \ub300\uc751\ud558\uba74 \ub300\uba74 \uc870\uc0ac \ud655\ub300\ub97c \uc0c1\ub2f9 \ubd80\ubd84 \uc608\ubc29\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc11c\ub958\uac00 \ubd80\uc2e4\ud558\uac70\ub098 \uc751\ub2f5\uc774 \ub2a6\uc73c\uba74 \uc870\uc0ac \ubc94\uc704\uac00 \ub2e4\ub978 \uc5f0\ub3c4\ub098 \uad00\ub828 \uc774\uc288\ub85c \ub113\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. Circular 230 \uc900\uc218, IRC \u00a7162\u00b7\u00a7280A\u00b7\u00a7274\uc5d0 \ub300\ud55c \uc774\ud574, Form 4549 rebuttal \uc2e4\ubb34, \uadf8\ub9ac\uace0 \ubc8c\uae08 \uac10\uba74 \uc694\uac74 \uc815\ub9ac\uac00 \ubc29\uc5b4\uc758 \uae30\ubcf8 \ucd95\uc785\ub2c8\ub2e4.<\/p>\n

\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n

Q1. IRS\ub85c\ubd80\ud130 \uac10\uc0ac \ud1b5\uc9c0\ub97c \ubc1b\uc73c\uba74 \uc989\uc2dc \ubb34\uc5c7\uc744 \ud574\uc57c \ud558\ub098\uc694?<\/strong><\/p>\n

\ud1b5\uc9c0 \uc720\ud615(CP2000, Letter 2205, Letter 3572 \ub4f1)\uc744 \ud655\uc778\ud558\uace0, \uc751\ub2f5 \uae30\ud55c \ub0b4\uc5d0 \uc790\uaca9 \uc788\ub294 \uc138\ubb34 \uc804\ubb38\uac00\uc640 \ud568\uaed8 \ub300\uc751 \ubc29\uce68\uc744 \uc138\uc6cc\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac \uc885\ub958\uc5d0 \ub530\ub77c \uc900\ube44 \uc11c\ub958\uc640 \uc808\ucc28\uac00 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n

Q2. Correspondence Audit\uc774 \ubc18\ub4dc\uc2dc \ub300\uba74 \uc870\uc0ac\ub85c \ud655\ub300\ub418\ub098\uc694?<\/strong><\/p>\n

\uc544\ub2d9\ub2c8\ub2e4. \ucd08\uae30 \uc11c\uba74 \uc751\ub2f5\uc774 \ucda9\uc2e4\ud558\uace0 \uadfc\uac70 \uc11c\ub958\uac00 \uba85\ud655\ud558\uba74 \uc11c\uba74 \ub2e8\uacc4\uc5d0\uc11c \uc885\uacb0\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n

Q3. \uac10\uc0ac \uacb0\uacfc\uac00 \ubd80\ub2f9\ud558\ub2e4\uace0 \ud310\ub2e8\ub418\uba74 \uc5b4\ub5a4 \uad6c\uc81c \uc808\ucc28\uac00 \uc788\ub098\uc694?<\/strong><\/p>\n

30-day letter \ub2e8\uacc4\uc5d0\uc11c IRS Independent Office of Appeals\uc5d0 \uc774\uc758\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uace0, \uc774\ud6c4 \ud544\uc694 \uc2dc U.S. Tax Court, District Court, Court of Federal Claims \ub4f1\uc73c\ub85c \uc0ac\ubc95 \uc808\ucc28\uac00 \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

Q4. \ubc8c\uae08 \uac10\uba74(Penalty Abatement)\uc740 \uc5b8\uc81c \uac00\ub2a5\ud55c\uac00\uc694?<\/strong><\/p>\n

First-time abatement \uae30\uc900\uc744 \ucda9\uc871\ud558\uac70\ub098, Reasonable Cause(\ud569\ub9ac\uc801 \uc0ac\uc720)\ub97c \uc11c\uba74\uc73c\ub85c \uc785\uc99d\ud558\uba74 \uac00\uc0b0\uc138\u00b7\uc5f0\uccb4\ub8cc\uc758 \uac10\uba74\uc744 \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

Q5. \uac10\uc0ac\ub97c \uc608\ubc29\ud558\ub824\uba74 \uc5b4\ub5a4 \ubb38\uc11c\ud654\uac00 \ud544\uc694\ud55c\uac00\uc694?<\/strong><\/p>\n

\uc0ac\uc5c5 \uad00\ub828 \uc740\ud589 \uacc4\uc88c \ubd84\ub9ac, \uce74\ub4dc \uc0ac\uc6a9 \ub0b4\uc5ed \uc815\ub9ac, \uc7ac\ud0dd \uadfc\ubb34 \uacf5\uac04\uc758 \uc815\uae30\uc801\u00b7\ub3c5\uc810\uc801 \uc0ac\uc6a9 \uae30\ub85d, \ucc28\ub7c9 \ub85c\uadf8, \uadf8\ub9ac\uace0 \ub9e4\ub144\uc758 \uc2e0\uace0\uc11c \ubc31\uc5c5\uc744 \ucd5c\uc18c 3~7\ub144 \ubcf4\uad00\ud558\ub294 \uac83\uc774 \uae30\ubcf8\uc785\ub2c8\ub2e4.<\/p>\n

\n

SONG LAW FIRM \u00b7 \uc1a1\ub85c\ud38c<\/p>\n

\ube44\uc2b7\ud55c IRS \uac10\uc0ac\u00b7\uc138\ubb34 \uc774\uc288\ub85c \uace0\ubbfc \uc911\uc774\uc2ed\ub2c8\uae4c?<\/p>\n

\n\ud83d\udcde 201.461.0031<\/strong>  \u00b7  \u2709 mail@songlawfirm.com<\/a>  \u00b7  \ud83c\udf10 songlawfirm.com<\/a>
\n\ud83d\udccd Parker Plaza, 400 Kelby Street, Suite 1900, Fort Lee, NJ 07024<\/p>\n<\/div>\n

\uba74\ucc45 \uace0\uc9c0<\/strong> \u00b7 \ubcf8 \uc131\uacf5\uc0ac\ub840\ub294 \uc138\ubb34 \uad00\ub828 \uc77c\ubc18 \uc815\ubcf4 \ubaa9\uc801\uc73c\ub85c \uc7ac\uad6c\uc131\ub41c \ucf58\ud150\uce20\uc774\uba70, \ud2b9\uc815 \uc0ac\uac74\uc758 \uacb0\uacfc \ubcf4\uc7a5\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc0ac\uc2e4\uad00\uacc4\ub294 \uc775\uba85\ud654\u00b7\uc77c\ubc18\ud654\ub418\uc5b4 \uc788\uc73c\uba70, \ubc95\ub960\u00b7\uc138\ubc95\u00b7\ud310\ub840\ub294 \uc218\uc2dc\ub85c \ubcc0\uacbd\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. NJ Rules of Professional Conduct 7.1\uc5d0 \ub530\ub77c \uacfc\uac70 \uacb0\uacfc\uac00 \ub3d9\uc77c\ud55c \uacb0\uacfc\ub97c \ubcf4\uc7a5\ud558\uc9c0 \uc54a\uc73c\uba70, \uc774 \uc790\ub8cc\uc758 \uac8c\uc7ac\ub294 \ubcc0\ud638\uc0ac\u2013\uc758\ub8b0\uc778 \uad00\uacc4\ub97c \ud615\uc131\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801 \uc0ac\uac74\uc740 \ubc18\ub4dc\uc2dc \uc790\uaca9\uc744 \uac16\ucd98 \ubcc0\ud638\uc0ac\u00b7\uc138\ubb34 \uc804\ubb38\uac00\uc640 \uc9c1\uc811 \uc0c1\ub2f4\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

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