This course provides tax professionals with critical guidance for effectively representing clients during an IRS field audit—the most complex and resource intensive form of IRS compliance enforcement. Although field audits are less common, they carry significant financial, procedural, and stress‑related consequences for taxpayers when they occur. Clients expect their tax advisor to understand the rules of engagement, manage the audit proactively, and protect their interests at every stage of the examination.
In this course, you will gain a practical, step by step understanding of the IRS field audit process, including current audit trends, key terminology, and the IRS revenue agent’s approach to examinations. The course walks through the four phases of a field audit and highlights ten essential actions and best practices you must take to improve audit efficiency and outcomes. By applying these strategies, you will be better prepared to manage audit risk, minimize disruption, and guide clients toward a more successful audit resolution while strengthening your value as a trusted IRS representation professional.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Publication Date: May 2026
Designed For
This course is designed for tax professionals who represent, or may be called upon to represent, clients during IRS field examinations.
Topics Covered
- IRS field audit trends, terminology, and audit concepts
- The four stages of an IRS field audit
- Preparing for an IRS field audit
- Managing the initial audit appointment
- Issue development and revenue agent interaction
- Resolution and conclusion strategies
- Best practices and proven tips for handling IRS field audits
Learning Objectives
- Analyze current IRS audit trends and compliance activity affecting field examinations
- Apply key concepts, terminology, and rules of engagement specific to IRS field audits
- Differentiate the four phases of an IRS field audit and the activities required at each stage
- Explain how to prepare clients for a field audit by identifying common issues and audit scope considerations
- Implement ten critical actions and best practices designed to improve outcomes in an IRS field audit
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Jim Buttonow
Jim Buttonow, CPA, CITP, has been a leader in helping taxpayers and tax professionals resolve tax problems with the IRS.
For 19 years, Jim worked at the IRS in various compliance enforcement positions. Since 2006, Jim has been in private practice and tax and accounting software development. Jim consulting practice focuses on the areas of tax controversy and tax administration. Jim led product development and marketing for a successful software company that developed tax problem software for tax professionals and has developed and implemented post-filing tax services to large tax providers, such as H&R Block and Jackson Hewitt. This software is currently being used by tens of thousands of tax professionals and businesses in the United States.
Jim has been an IRS partner in improving IRS operations and post-filing service to taxpayers. Jim served as chairperson of the IRS Electronic Tax Administration Advisory Committee (ETAAC) in 2015 and 2016 during which ETAAC played a central role in promoting the IRS digital strategy to develop transformative technology solutions to systemic challenges in tax administration. Jim also served as the North Carolina representative on the IRS’ Taxpayer Advocacy Panel (TAP) from 2020-2022.
Jim regularly speaks on areas of tax administration and problem solving to national associations and has testified before Congress in areas of tax administration. He has also published many articles in industry publications. In his articles, Jim focuses on delivering practical insights, advocating for IRS transparency and efficiency, and proposing innovative large-scale solutions for taxpayers and tax professionals.
Jim currently authors the Tax Problems and Solutions Handbook, a publication aimed at helping tax pros work more effectively in post-filing matters and resolving their clients’ most common tax problems. The book can be found online at TaxProblemsHandbook.com. Jim can be reached at Jim@buttonowcpa.com or at his website at buttonowcpa.com.