Representing Your Client in an IRS Audit
Author: Jim Buttonow
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 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. You will get audit representation practice tips so that you can effectively navigate the audit process and get the best outcome for your client in the least amount of time.
Publication Date: October 2025
Designed For
Tax professionals and tax firm leaders who want to get the best results for their client in an IRS audit.
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
- Explain how to effectively respond to a mail audit and CP2000 notice using best practices and current IRS digital tools
- Identify the four phases of a face-to-face audit, and explain the importance of preparing and using best practices in an IRS audit to get the best outcome for you and your client
- Explain how to effectively represent your client in an audit through examples of effective audit representation techniques
- Identify the overall audit rate for taxpayers
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
