Tax Problems – IRS Representation

IRS audits can be an intimidating process that is difficult to understand.  I strongly recommend adequate representation from a tax professional with expertise in this arena.  A description of two (2) types of IRS examinations, along with my general guidance, follows:

  • Desk Reviews.  This type of IRS audit is prevalent, and it generally consists of written communication (known as a “notice”) informing the taxpayer of inconsistencies, changes, or information requests.  In general, these IRS notices provide several options for the taxpayer to respond, as well as, instructions for each course of action.  These documents normally include a deadline for the taxpayer’s response, and it is essential to abide by this date.  I strongly recommend providing IRS notices to your tax professional immediately upon receipt.  Furthermore, I advise clients to refrain from communicating directly with the IRS until after I have completed my review and discussed the matter in detail.
  • Field Audits.  This type of IRS audit is significantly more invasive, as a Revenue Agent(s) performs on-site office visits in connection with the particular matter being investigated.  Generally, the taxpayer will receive written notice from the IRS that their return has been selected for examination.  Accompanying this notice will be requests to schedule an appointment and a list of information to provide the agent performing the exam.  Again, I adamantly recommend clients provide me with a copy of these notices immediately upon receipt and prior to issuance of a response.