What IRS audit representation can include
- Reviewing the IRS notice and identifying the tax years and issues under examination.
- Organizing records and supporting documents before they are provided to the IRS.
- Communicating with the IRS when a valid power of attorney permits representation.
- Helping explain tax-return positions and responding to requests for additional information.
- Reviewing proposed adjustments and discussing available response or appeal options.
Why work with an Enrolled Agent?
Roberto E. Ruiz, EA is an Enrolled Agent. Enrolled Agents are federally authorized tax practitioners with unlimited practice rights before the IRS, subject to applicable rules and authorizations. That means an EA may represent taxpayers in matters including examinations, collections and appeals.
Bring the notice before you respond
IRS notices contain deadlines and identify what the agency is requesting. Before sending documents or making statements about the issues under examination, it can be useful to have the notice and the related return reviewed so the response addresses the actual request.
Frequently asked questions
Can an Enrolled Agent represent me in an IRS audit?
Yes. Enrolled Agents generally have unlimited practice rights before the IRS and may represent taxpayers in audits when properly authorized.
Do I have to meet with the IRS personally?
That depends on the type of examination and the IRS request. In many matters, an authorized representative can communicate with the IRS on the taxpayer's behalf, but some situations can require taxpayer participation.
What should I bring to an audit consultation?
Bring the IRS notice, the tax return being examined, prior correspondence, and any records directly related to the issues listed in the notice.