Which of the following is NOT a typical stage in the IRS examination and appeals process?

• A. Filing a petition with the Tax Court.
• B. Case selection.
• C. Examination.
• D. Appeals review.

Answer: (A)

The IRS audit process unfolds in three main administrative steps: case selection for review, the examination (the actual audit of the return), and then an appeals review where the Office of Appeals tries to resolve disagreements without court action. Filing a petition with the Tax Court sits outside that internal sequence. It’s a path to judicial review of an IRS decision, handled in a separate court system, and typically comes after the IRS has issued a deficiency or after the taxpayer has completed, or opted not to pursue, the Appeals process. Because it occurs outside the IRS's administrative workflow, it is not considered a typical stage in the IRS examination and appeals process.