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.
Have clients who owe the IRS? This one-stop shop contains the resources you need to help them obtain an agreement, deal with notices, liens and levies, and get the best outcome.
Checklists, Practice Guides and Templates
- IRS Authorizations Quick Reference Guide: Provides a summary of the various types of IRS authorizations and best practices.
- 8 IRS Examination Issues for Practitioners to Consider: Addresses commonly violated and/or misinterpreted IRS audit procedures and helps you understand your clients’ rights.
- Letter to Advise Clients on Partnership Audit Changes: Use this template letter to inform your partnership audit clients about the changes and advise them to contact you for additional guidance.
- IRS Representation Log: Use this template to document all correspondence between you and the IRS; customize this spreadsheet for your firm.
- Audit Representation Engagement Letter: Contains important provisions to include when representing clients before the IRS; customize it to fit your firm's needs.
- Information Document Request (IDR) Table of Contents Template: Serves as a cover sheet for all items that the IRS requests during an audit (items should be page numbered and clearly referenced).
Videos, Webcast Archives and Other Media
- Partnership Taxation and Representation: What Tax Professionals Need to Know: Learn about the considerations for designating a partnership representative.
- New Partnership Audit Rules: Game-Changing Legislation: Learn about the impact the new rules may have on partners/partnerships, and issues that may be raised under existing partnership agreements.
- 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.
- Managing IRS Authorizations: Learn how to file, manage, and withdraw IRS authorizations, as well as tips to effectively run representation engagements.
- Understanding Stages and Strategies in a Criminal Tax Case: Learn about criminal tax, the IRS referral process, post-indictment procedures and other considerations.
- IRS issues final regs. on electing out of centralized partnership audit regime, The Tax Adviser, July 2018
- Appeals videoconference pilot program debut, The Tax Adviser, Oct. 2017
- IRS appeals provides a pathway to settlement, The Tax Adviser, Jan. 2016
- Audit reconsideration: An effective way of resolving disputes with the IRS, The Tax Adviser, Jan. 2016
- Managing IRS authorizations, Journal of Accountancy, July 2015
- 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.
- Form 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. Be sure to complete one form for each spouse.
- 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.
- Large Business and International (LB&I): This page provides the directory for LB&I 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.
- Issue Practice Units (IPU’s): View the applicable guide for your client’s issues. These IPU’s help IRS examiners by providing job aids and training materials on tax issues that may be relevant to your client’s examination
- Small Business/Self-Employed Division: This page contains valuable resources for taxpayers who file Form 1040, Schedules C, E, R, or Form 2106, as well as small businesses with assets under $10 million.
- Chief Counsel Subject Matter Directory: This page provides the directory for the Chief Counsel.
- IRS Audits: Tax Staff Essentials, Level 4 – Tax Manager/Director: Perform a valuable service by assuring that the exam is no more of a burden on the client than is necessary and that the client's rights and interests are adequately safeguarded. (5.5 CPE credits)
Reviewed Sept. 20, 2018