Tax investigation is an inquiry conducted by the tax authorities to verify the accuracy of a taxpayer's tax return. It is usually conducted when the tax authorities suspect that the taxpayer has not reported all of their income or has claimed excessive deductions. The investigation may involve a review of the taxpayer's financial records, interviews with the taxpayer and/or their representatives, and other methods of gathering information. The purpose of the investigation is to determine whether the taxpayer has complied with the tax laws and to assess any additional taxes, penalties, and interest due.