Can irs approve business expenses one year and not the next?

I was audited for my form 2106 unreimbursed business expenses for 2014, the expenses were approved (with some changes in amounts) in 2014. Now I'm being audited again for 2015 for the same 2106 expenses. Can the IRS approve the same expenses for one year and then deny the same expenses for the next year? Same job, same employer, same role, same kind of expenses."  if they do, should I tell them they approved the same expenses in the previous year?
RichardG
New Member

Business & farm

Yes, you should advise the examining agent that you were audited on this issue the prior year.  Usually the IRS does not audit taxpayers on consecutive years for the same issue unless the audit exposed inappropriate deductions.  If the adjustments from the prior audit were minor, often the second examination will be terminated.  You may need to speak with the agent's manager if the audit continues.  You should consider hiring a tax professional to represent you in this matter.