IRS audit and appeals representation

What an audit is

An audit is the IRS checking that a return is accurate. Most start by mail and concern a specific item, such as income that does not match what employers or banks reported, or a deduction or credit it wants to see support for. Some are done in person or at your home or business.

Why representation helps

An Enrolled Agent can represent you in an audit, a collection matter or an appeal, in any state. Once you sign a power of attorney (Form 2848), the IRS deals with us, and in most examinations you will not have to answer the examiner’s questions yourself. We decide what to provide, what not to volunteer, and how to present it.

There are exceptions, and it is better to know them now than to be surprised: in a field examination the IRS can ask to interview the taxpayer, and in rare cases it can summons you. When that happens we prepare you properly and attend with you. What does not happen is you facing the examiner alone or answering questions off the cuff.

If you disagree with the result

An audit that ends with a proposed change is not final. You can usually ask for a conference with the IRS Independent Office of Appeals. If the IRS sends a notice of deficiency, you generally have 90 days to petition the Tax Court, and that deadline is firm. Bring any such letter to us immediately.

What to do when the letter arrives

1. Note the response deadline. Do not ignore it.
2. Do not call the IRS or send documents yourself yet.
3. Send us the letter. We will tell you what it means and what the next step is.

Related

• Offer in compromise
• IRS payment plans
• Unfiled tax returns
• Levies and wage garnishments
• IRS tax liens
• Penalty relief
• Payroll tax problems