This page contains guidance, practice aids, tools, and educational resources to help you plan, manage, and execute representation engagements (audits, appeals, collection issues, and more).
Additional guidance and resources to assist members in IRS administrative challenges (such as guidance on resolving account discrepancies and common IRS notices, and best practices to contact the IRS) can be found on our IRS Procedure and Tax Administration page.
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|Checklists, Practice Guides, and Templates
|Videos, Webcast Archives, and Other Media
- Managing the IRS Examination Process: From Notice to Appeal : Hear about best practices on how to respond to the IRS appointment letter, prepare for an audit, and effectively address audit issues. Download the slides and handouts.
- Managing IRS Authorizations: Learn how to file, manage, and withdraw IRS authorizations, as well as tips to effectively run representation engagements. Download the slides.
- Understanding Stages and Strategies in a Criminal Tax Case : Learn about criminal tax, the IRS referral process, post-indictment procedures, and other considerations. Download the slides.
- New Tax Laws Relating to IRS Examination of and Tax Collection from Partnerships : Learn the reasons for the changes, an overview of the provisions, IRS enforcement issues, and practical considerations for practitioners. Download the slides.
- Internal Revenue Manual: Read about the procedures that IRS employees must follow to administer fair tax administration (this is essentially the IRS’s employee handbook).
- Tax Code, Regulations, and Official Guidance: Research tax law by navigating to the applicable Code, Treasury Regulations, or Internal Revenue Bulletins that you need to address your client’s issue.
- Stakeholder Liaison Local Contacts: Stakeholder liaisons establish relationships with practitioner and industry organizations; they provide information about policies, practices, and procedures.
- Taxpayer Advocate Service: Get help from a local Taxpayer Advocate Service employee.
- Forms 2848, Power of Attorney and Declaration of Representative (instructions): Use this IRS form to represent your client during an audit, appeal, or other IRS matter.
- IRS Audits: Get guidance on the IRS’s audit process for a small business/self-employed taxpayer, including videos, relevant publications, and more.
- Audit Technique Guides (ATGs): View the applicable guide for your client’s industry. These ATGs help IRS examiners by providing insight into issues and accounting methods unique to specific industries.
- IRS Appeals: Resolving Tax Disputes: This page contains information and valuable links to help you file an appeal to resolve various tax issues.
- IRS Publication 3598, What You Should Know About the Audit Reconsideration Process: This publication provides guidance on the audit reconsideration process including when it is appropriate and how to request it.
- IRS Publication 5125, Large Business and International Examination Process: This publication outlines the new examination process which provides an issue-based approach for conducting professional examinations.
- U.S. Tax Court Petition Kit: This kit contains the instructions and forms to use when filling a case in the U.S. Tax Court.