IRS AUDIT REPRESENTATION
An IRS Audit Deserves a Careful, Informed Response.
Audit representation focused on understanding the issues, organizing the supporting documentation, communicating clearly with the IRS, and protecting your interests throughout the examination process—with perspective informed by former IRS Revenue Agent experience.
The Goal Is a Controlled, Supportable Response
Every examination is different. The first job is to understand the scope, the tax issues being examined, what the IRS has requested, and what evidence supports the return position.
Examination Strategy
Identify the issues, deadlines, burden of proof, documentation gaps, and response priorities before communicating substantively with the IRS.
Document & IDR Response
Organize records and prepare focused responses to Information Document Requests and other examination inquiries.
IRS Communication
When authorized, communicate with the IRS regarding the examination, submitted information, open issues, and proposed adjustments.
FORMER REVENUE AGENT PERSPECTIVE
Understand What the Examiner Is Trying to Establish
Victor Lamas, CPA previously served as an IRS Revenue Agent conducting examinations of individual and business taxpayers. That experience provides practical familiarity with examination procedures, documentation requests, issue development, workpapers, taxpayer interviews, and how factual support is evaluated.
Prior IRS experience does not guarantee an outcome. It can, however, help bring structure and informed judgment to how an examination is approached.
The Representation Process
01
Review
Examination notice, tax returns, IDRs, correspondence, records, deadlines, and known issues.
02
Develop
Build the factual record, identify supporting authority where appropriate, and prepare organized responses.
03
Represent
Respond to the IRS, address follow-up questions, evaluate proposed changes, and explain available next steps.
Common Examination Issues
- Schedule C income and expenses
- Business deductions and substantiation
- Depreciation and asset issues
- Rental and Schedule E matters
- Charitable contribution documentation
- Information Document Requests
- Income matching and reported income
- Entity and owner-level issues
- Proposed adjustments and examination reports
- Accuracy-related penalty considerations
Facing an IRS Audit or Examination?
Get help evaluating the issues, organizing documentation, responding to requests, and understanding the examination process.
Lamas CPA 