Federal Tax Audit

I have a friend who goes through a major face to face tax audit next week.
I remember reading somewhere that if the auditor asks a tax return last year that you should refuse to do so. He went on to explain why and how to decline politely.
Does anyone know about it or remember reading this article. It was sometimes 1-2 months in a magazine and could be silver, but I can not find it now.

I guess this is an on-site and not a desk audit. A desk audit is where you've just met the person responsible for tax compliance. Yes, it is true that the agent / examiner may obtain the required performance internally as others have said. The reason for the return of your friend, because it will be much faster than the internal order that can take months in some cases. Thus, one could extend the verification more. In addition, it gives the officer another reason to extend the discussion to other years because he / she thinks that your friend might have something to hide. In any case, keep in mind the respect that the reviewer need to deal with the case.
See http://www.irs.gov/irm/part4/ch09s09.html

4.10.5.3 (05-14-1999)
Prior and subsequent year returns

1. before and after the taxpayer returns years should be inspected for proper filing and to assess the potential audit. The returns should be assessed for issues relating to the year under review and bulky items, unusual and questionable.

Since your friend is being checked, why would you want to aggravate the IRS reusing provide all the information they ask? I understand that when you checked, they may return to the last 7 years of tax returns on income and forth for the next 3 years reutrns.Have income tax and your friends make their best efforts to provide any information that is asked for. Do not take a chance to make things worse than they already are.

I never heard that and I suppose that the agent of the IRS can just go and get himself in his office if he wants. However, if your friend wants to go this route, he could simply tell him that he keeps this info somewhere else, or something (I would not say "no, I refuse to give" no reason to pee officer). I can easily see how the numbers before taxation years could cause problems, but again, I suppose that the agent of the IRS can look anyway, it is will not help much.

The Constitution protects us from this kind of situations. Your friend might ask "can this information be used against me in court? Of course, the answer is" yes. "Once that is established, they can not force you to be a witness against yourself. It is true they are your statements to them, and that's all they are entitled.

I do not know where you read it, but it would be very bad advice. What the article could have said not to volunteer any info, they do not ask - it's good advice.

Firstly, they have your previous statements. Think about it. And they have every legal right to control those too, and probably, if they find a problem with that they are supposed to watch the start.

I remember reading that and it probably was Money Magazine. But I think the council did not provide backup information or documentation on any tax year is not specified in the notice of audit.

No information provided makes it look like you have something to hide, the IRS has access to profitability, even if you do not provide.