Attorneys, CPAs and enrolled agents generally have unlimited representation rights before the IRS when otherwise eligible; other preparers may have limited/no rights. The decision uses IRS communication/representation where authorized and credential/authority confirmation and, where necessary, IRS notice/examination documents, Form 2848/authorization data where representation is in scope, and returns and workpapers.

Form 2848 authorizes an eligible representative for specified tax matters/periods. The supporting review uses Form 2848/authorization data where representation is in scope, returns and workpapers, and IRS notice/examination documents and follows Gather facts and supporting records, Review exposure and response options, and Prepare and coordinate the response.

Attorneys, CPAs and enrolled agents generally have unlimited representation rights before the IRS when otherwise eligible; other preparers may have limited/no rights. The practical impact is then tested against IRS communication/representation where authorized and case/issue analysis.

IRS audit outcomes cannot be guaranteed. The decision uses evidence and response preparation and IRS communication/representation where authorized and, where necessary, prior correspondence, Form 2848/authorization data where representation is in scope, and IRS notice/examination documents.

IRS Audit & Representation normally starts with supporting evidence, Form 2848/authorization data where representation is in scope, and prior correspondence. The exact record set then follows the taxpayer or business facts and the filing period.