Representation & Examinations

Representation & Examinations 

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.

 Join the Tax Section today to gain access to these resources along with other benefits.

Featured Resources

ID theft

ID theft

ID theft

IRS Representation Log

Use this template to document all correspondence between you and the IRS. You can customize this spreadsheet for your firm.

Letter to Advise Clients on Partnership Audit Changes

Use this template letter to inform your partnership clients about the changes and advise them to contact you for additional guidance. 

Business IRS Examination Checklist

This in-depth 18-page checklist will help you effectively navigate office and field audits for your business clients; it's available in a fillable PDF format.

Checklists, Practice Guides, and Templates

Videos, Webcast Archives, and Other Media

Other Resources

External Resources


  • New Partnership Audit Rules: Game-Changing Legislation, Dec. 7 (1pm ET) : The Bipartisan Budget Act of 2015 (BBA) enacted new partnership audit rules that will impact all partners and partnerships. Join us as we navigate through the repercussions the provisions will have on present and future IRS audits and partnerships.
  • Changes to IRS Collection Procedures: Are You and Your Clients Ready?, Dec. 13 (1pm ET): In 2017, private debt collection agencies will work with the IRS to collect overdue tax liabilities. Additionally, the IRS will be changing other aspects of their collection procedures. Join us to stay up to date with IRS collection procedures.


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