A tax examiner is a person who works for the Internal Revenue Service to audit tax returns to make sure that there are no mistakes or errors.
In the context of the law, people and corporations are required to pay varying levels of taxes. Tax examiners make sure that the law is being followed. Tax examiners are also known as tax auditors.
An audit of a person's tax return can take place if the IRS has reason to believe that the person may be lying about his or her taxes, or hiding money from taxation. In such cases, tax examiners will examine the details of the tax return and look into any other relevant financial information regarding the person's income. If the tax examiners discover serious omissions or that the person is hiding money to avoid being taxed higher, then the person can potentially be sent to jail for tax evasion or tax fraud.