When an audit notice arrives, the IRS already has a trained examiner assigned to your case. We provide the same level of professional representation — reviewing your notice, preparing your response strategy, and communicating directly with the IRS on your behalf so you don't have to.
What You Say to the IRS During an Audit Matters More Than Most People Realize
IRS examiners are trained to expand audit scope through conversational questioning. A casual answer to what sounds like a routine question can open lines of inquiry that were never part of the original notice. When you have an enrolled agent representing you, the examiner speaks to us — not to you. We limit the information exchanged to what is legally required by the audit, nothing more.
This is one of the most consequential protections professional audit representation provides, and it's one most people don't know about until it's too late.
Three Types of IRS Audits — and What Each One Means for You
Not all audits work the same way. Understanding the format of your audit determines how we prepare and what the process looks like from start to finish.
Correspondence Audit
The most common type. The IRS sends a letter requesting documentation to support a specific item on your return — a deduction, a credit, or reported income. These are handled entirely by mail or fax. We review the notice, identify exactly what the IRS is asking for, gather the right documentation, and respond on your behalf.
Office Audit
You receive a notice asking you to appear at a local IRS office with records related to specific issues. These require more preparation and carry a higher risk of scope expansion during the meeting. We represent you at the appointment, prepare the documentation package in advance, and manage all communication with the examiner directly.
Field Audit
The most intensive format. An IRS examiner comes to your home or place of business to review your records in person. Field audits typically involve more complex returns — business owners, self-employed individuals, and those with significant investment activity are most commonly subject to them. We coordinate the examination, control what documentation is made available, and ensure the scope stays within the bounds of what the notice requires.
Income Tax, Sales Tax, and Payroll Tax Audits
Most people picture an income tax audit when they hear the word. But IRS examinations extend to sales tax compliance and payroll tax reporting as well — and each type requires a different approach.
- Income tax audits typically target deductions, unreported income, credits claimed, or discrepancies between what was reported and what the IRS received from third parties.
- Sales tax audits examine whether your business collected, reported, and remitted the correct amount of sales tax — often triggered by industry benchmarking or a compliance review.
- Payroll tax audits review whether payroll taxes were withheld correctly, deposited on time, and reported accurately. These carry serious personal liability risk for business owners, including the Trust Fund Recovery Penalty.
We handle all three. If your audit notice involves any of these areas, we can review it and tell you exactly what you're dealing with.
How Audit Representation Works
We work with you to gather the records that support your return and build a response that addresses the IRS's questions without volunteering information beyond the scope of the audit. Every document we submit is reviewed before it goes to the examiner.
1. Review Your Notice
Bring us the audit notice as soon as you receive it. We read it carefully to identify what the IRS is actually examining, what documentation they've requested, and whether the notice contains any deadlines that require immediate action.
2. Authorization and Transfer of Communication
We file IRS Form 2848, Power of Attorney, which transfers communication rights to us. From that point forward, the IRS contacts our office — not you. In most cases, but not always, you are no longer required to speak with examiners directly.
3. Documentation and Response Strategy
We work with you to gather the records that support your return and build a response that addresses the IRS's questions without volunteering information beyond the scope of the audit. Every document we submit is reviewed before it goes to the examiner.
4. Examination and Negotiation
We represent you through the examination itself — whether that's a correspondence exchange, an office appointment, or a field visit. If the examiner proposes adjustments, we review them, challenge what can be challenged, and negotiate the outcome.
5. Resolution and Next Steps
Once the examination closes, we review the final findings with you and advise on any remaining obligations. If the result is unfavorable and you have grounds to appeal, we can represent you through that process as well.
Why Your Tax Preparer May Not Be Enough
Filing a tax return and defending one are different skills. Not every tax professional is authorized to represent clients before the IRS. CPAs and attorneys have representation rights in as well, but may not have the same experience or credentials.
Joelle Thomas is an Enrolled Agent and an active member of the American Society of Tax Problem Solvers. The EA designation exists precisely for situations like this. If your current tax preparer doesn't handle audits, we can step in as your representative without disrupting your existing relationship.
Frequently Asked Questions About IRS Audit Representation
What should I do first when I receive an IRS audit notice?
Don't respond to it on your own and don't ignore it. Bring the notice to a qualified representative as soon as possible. Audit notices include deadlines, and missing them can limit your options. We review the notice, explain what the IRS is actually asking for, and advise you on next steps before any response goes out.What happens if I've already responded to the IRS before getting representation?
It depends on what was said and what was submitted. In nearly all cases we can take over from this point. The sooner you bring us in, the more options you have.Can you represent me if I live outside North Carolina?
Yes. The Enrolled Agent credential authorizes representation before the IRS in all 50 states. We serve clients nationwide through our virtual client portal, and IRS representation does not require in-person meetings in most cases.What does it cost to have someone represent me in an IRS audit?
Representation fees vary depending on the type of audit, the complexity of your return, and how much documentation work is involved. We discuss fees during the discovery call after reviewing your notice, so you know what to expect before committing to anything.What if the audit expands beyond the original notice?
This is one of the risks we work to prevent. When we control communication with the examiner, we limit the information exchanged to what the notice legally requires. If the IRS attempts to expand scope beyond what's warranted, we push back on that directly. Do I have to attend the audit in person? In most cases, no. Once we file the Power of Attorney, we handle communication and appearances on your behalf. There are limited situations where your presence may be necessary, but we'll tell you clearly if that applies to your case.