.webp){kind=logo}
Knowledge Center
IRS Representation
A complete guide to navigating IRS examinations, appeals, collection actions, and penalty disputes — written by former IRS agents who have worked these cases from both sides of the table.
What This Knowledge Center Covers
Receiving an IRS notice, audit letter, or collection demand is one of the most stressful financial events a taxpayer can face. Most people do not know their rights, do not understand the process, and do not realize that the IRS's initial position is often negotiable.
This knowledge center covers the full arc of IRS controversy — from the initial audit notice through examination, appeals, collection alternatives, and penalty relief. Each article cites the governing Internal Revenue Code sections, IRS publications, and relevant case law.
Our team includes former IRS agents and tax controversy professionals who have handled these matters from both sides. We understand how the IRS evaluates cases, what arguments are persuasive, and where the leverage points are.
Articles in This Series
What Is IRS Representation?
Who is authorized to represent you before the IRS, what representation covers, and why it matters.
What Happens During an IRS Audit?
The audit process from initial notice to closing — correspondence audits, office audits, field audits, and IDRs.
Can the IRS Audit Consecutive Years?
The Second Examination Rule under IRC §7605(b) — what it protects, what it does not, and how to respond to a repeat audit request.
Audit Reconsideration
How to reopen a closed IRS examination when you have new documentation or did not fully participate in the original audit.
IRS Appeals Rights
The IRS Independent Office of Appeals — 30-day letters, 90-day letters, CDP hearings, and how to present a case effectively.
Collection Alternatives
Installment agreements, offers in compromise, partial pay agreements, and currently not collectible status — how to choose the right one.
Penalty Abatement
First-time abatement, reasonable cause, and statutory exceptions — how to reduce or eliminate IRS penalties.
IRS Audit Red Flags for Small Businesses
The specific items and patterns that draw IRS scrutiny on small business returns — and how to document them correctly.
Our Service
Need IRS Representation?
Former IRS agents representing individuals and businesses in audits, appeals, collections, and penalty abatement. Every case handled by a licensed CPA or Enrolled Agent.
Facing an IRS Matter?
Our team of former IRS agents represents taxpayers in audits, appeals, and collection matters nationwide. We know how the IRS thinks — because we worked there.
Send an Inquiry