I am suffering what I think is a repetitive examination by the IRS, and I think this is against the law. The Internal Revenue Manual has a “repetitive examinations” procedure (IRM 18.104.22.168.5). This procedure states that if a taxpayer has been audited with no changes or just minor changes within the past two years on the same items being audited this year, the auditor is to cancel the audit. Am I reading this right? (K.C., San ... Log in to view full article.