Representing Your Client in an IRS Audit

Author: Jim Buttonow

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2026 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

An IRS audit is when a client most needs their trusted tax professional. In this course, learn about the different types of IRS audits and how to effectively represent your client in an IRS audit engagement. We will cover the best practices in a mail audit and a CP2000 notice. We will dive deeper in the most complex type of IRS audit: the field examination. Learn the four phases of an IRS face-to-face audit and get important preparation steps and best practices for an IRS field audit.

Publication Date: October 2024

Topics Covered

• IRS audit data and trends
• The types of IRS audits and the scope of each type of IRS audit
• Mail audit best practices
• The four phases of an IRS office/field audit
• The #1 issue in all IRS face-to-face audits
• Preparing for an IRS field audit
• Best practices in representing your client in an office/field audit

Learning Objectives

• Recognize important trends in IRS audits and how they impact your client and your tax firm
• Identify the types of IRS audits and the scope of each type of audit
• Identify how to effectively respond to a mail audit and CP2000 notice using best practices and current IRS digital tools
• Explain how to breakdown the four phases of a face-to-face audit, and identify the importance of preparing and using best practices in an IRS audit to get the best outcome for you and your client
• Identify the baseline test for unreported income

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None