Tax Dictionary – Automated Underreporter Unit
Automated underreporter (AUR) cases are systemically identified through computer matching of tax returns with corresponding payer information documents. Cases are selected for inventory in a manner determined to provide overall compliance coverage. Selected cases undergo an in-depth review by a tax examiner to identify underreported and/or over deducted issues which require further explanation to resolve the discrepancy.
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The automated underreporter (AUR) unit is a division of the IRS that screens tax returns for mismatches between the income you reported on your tax return and the income reported to the IRS by your employers, banks, and other payers.
The AUR unit sends notices (CP2000 and CP2501) to inform you of the mismatch and to propose additional tax. It is important to respond to these notices by the deadline to protect your right to appeal the proposed changes to your tax return.
If you don't file a required tax return, the IRS may prepare a substitute for return (SFR) for you. Read the IRS definition and more from H&R Block.
Read the IRS definition of "incomplete for processing" in relation to tax returns and get more insight from the tax experts at H&R Block.
Learn more about letter 2030 and how to handle an IRS adjustment to your business return with help from the tax experts at H&R Block.
Learn more about letter 2531, why you received the letter, and how to address it with help from the tax experts at H&R Block.