Audit Representation
IRS Audit Defense
Professional Representation. Optimal Outcome.
An IRS audit does not have to be overwhelming. With experienced tax attorney representation, we handle all IRS communications, protect your rights, and pursue the best possible outcome at every stage of the process.
IRS Audit Defense: Why Professional Representation Matters
An IRS audit (officially called an "examination") is a review of your tax return to verify that your reported income, deductions, credits, and other items are accurate. Audits range from simple correspondence audits that can be resolved by mail to comprehensive field audits conducted by revenue agents at your home or business.
The single most important decision you make after receiving an audit notice is whether to represent yourself or hire professional representation. Taxpayers who represent themselves consistently achieve worse outcomes than those with professional help. The IRS audit process is designed around IRS procedures, IRS standards, and IRS interpretations of the law — and without someone who understands all three, you are at a significant disadvantage.
Types of IRS Audits
Correspondence Audits are conducted entirely by mail. The IRS sends a letter requesting documentation for specific items on your return — typically charitable deductions, education credits, earned income credits, or business expenses. You respond by mailing the requested documents. These are the most common type of audit and usually the simplest to resolve.
Office Audits require you (or your representative) to meet with an IRS examiner at an IRS office. These audits involve more complex issues and typically examine multiple items on the return. The examiner may request extensive documentation and ask detailed questions about your income, deductions, and financial activities.
Field Audits are the most comprehensive. A revenue agent comes to your home, business, or your representative's office and conducts a thorough examination. Field audits often cover multiple tax years, examine all aspects of the return, and may include interviews with you and others. These audits are typically targeted at business owners, high-income individuals, and taxpayers with complex situations.
The Power of Attorney Advantage
When we file a Power of Attorney (Form 2848) with the IRS, we become your authorized representative. This means the IRS contacts us, not you. All correspondence, requests for information, and scheduling goes through our office. You do not attend audit appointments unless we determine your presence is beneficial (which is rare). This protects you from inadvertently providing information that could expand the scope of the audit or create additional issues.
IRS Appeals and Beyond
If the audit results in adjustments you disagree with, you have the right to appeal. IRS Appeals is an independent function within the IRS that provides an impartial review of the examiner's findings. Appeals Officers have the authority to settle cases based on the "hazards of litigation" — the risk that the IRS would lose if the case went to court. This gives experienced representatives significant leverage in negotiations. If Appeals does not produce an acceptable result, the case can proceed to Tax Court, where a judge decides the issues.
At Brotman Law, we have represented clients in hundreds of IRS audits across all three types. We develop a defense strategy for every case, handle all IRS communications, prepare and organize documentation, attend all meetings, and negotiate the best possible outcome. Our goal is to minimize your tax adjustment, prevent penalties, and resolve the audit as efficiently as possible.
Audit Defense Services
How We Defend You in an IRS Audit
Correspondence Audit Response
We prepare comprehensive responses to IRS correspondence audits with organized documentation that addresses every item under examination.
Office Audit Representation
We attend office audit appointments as your Power of Attorney, present documentation, and manage all examiner interactions on your behalf.
Field Audit Defense
For comprehensive field audits, we develop a defense strategy, manage document production, and control the scope and timeline of the examination.
IRS Appeals Representation
When audit results are unfavorable, we file protests and represent you before IRS Appeals for an independent review with settlement authority.
Tax Court Litigation
If Appeals cannot resolve the case, we petition the Tax Court and represent you through settlement negotiations, pretrial, and trial proceedings.
Audit Scope Management
We actively manage the scope of the audit to prevent the examiner from expanding into areas not covered by the original audit notice.
Audit Defense Strategy
What You Need to Know About IRS Audits
What triggers an IRS audit?
The IRS uses several methods to select returns for audit. The Discriminant Information Function (DIF) score is a computer-generated score that ranks returns based on the likelihood of a change to tax liability. Returns with high DIF scores are more likely to be selected. Information matching (like the CP2000 program) can trigger examinations when discrepancies are found. Related examinations occur when a business partner, employer, or investor is audited and the findings affect your return. Industry-specific programs target certain business types with historically high non-compliance rates. And random selection still accounts for a small percentage of audits. Knowing the trigger helps us understand what the IRS is looking for and develop the appropriate defense strategy.
Should I attend my own IRS audit?
In most cases, no. When you hire a tax attorney and file a Power of Attorney, the IRS deals directly with us. You do not attend meetings, answer questions, or produce documents directly to the examiner. This is important because untrained taxpayers often volunteer information, answer questions beyond what was asked, or make statements that expand the audit scope. Your attorney controls what information is provided, when it is provided, and how it is presented. The exception is when the examiner specifically requests to interview you under oath — even then, your attorney prepares you and attends the interview.
What are my rights during an IRS audit?
The Taxpayer Bill of Rights (IRC section 7803(a)(3)) guarantees several important protections. You have the right to be informed about IRS decisions. You have the right to quality service from the IRS. You have the right to pay no more than the correct amount of tax. You have the right to challenge the IRS's position and be heard. You have the right to appeal IRS decisions. You have the right to finality in tax disputes. You have the right to privacy and confidentiality. You have the right to retain representation. And you have the right to a fair and just tax system. In practice, the most important rights are the right to representation, the right to appeal, and the right to limit the scope of the examination to the items listed on the audit notice.
How long does an IRS audit take?
Correspondence audits typically take 3 to 6 months. Office audits usually take 3 to 12 months. Field audits can take 6 months to 2 years or longer, depending on complexity. The IRS has a general guideline of completing audits within 26 months of the return filing date, but this is a guideline, not a hard deadline. The statute of limitations for assessment is generally 3 years from the filing date, which creates an outside boundary. If the audit is not complete within that period, the IRS may request that you sign an extension (Form 872). We carefully evaluate whether to agree to extensions based on the specific circumstances of your case.
What happens after the audit is complete?
The examiner issues a report (Form 4549 or similar) showing proposed adjustments, additional tax, penalties, and interest. If you agree, you sign the report and receive a bill. If you disagree, you can request a conference with the examiner's manager, file a written protest to IRS Appeals (for adjustments over $25,000), request an Appeals conference, or wait for a Notice of Deficiency and petition the Tax Court. Most cases that go to Appeals result in some reduction of the proposed adjustments. The key is understanding which issues have strong facts and law on your side and which are better to concede, allowing you to focus resources on the most impactful arguments.
Why Brotman Law
Why Choose Brotman Law for Audit Defense
Complete Power of Attorney
We handle all IRS communications so you never have to deal with an examiner directly. This protects you from inadvertent statements and scope expansion.
Multi-Type Audit Experience
We have defended clients in correspondence, office, and field audits across all types of tax issues, from simple deduction verification to complex business examinations.
Strategic Document Management
We control what documents are provided, when they are provided, and in what format. This prevents over-disclosure and keeps the audit focused on the specific items at issue.
IRS Appeals Expertise
Most audit disputes can be resolved favorably at IRS Appeals. We have extensive experience negotiating with Appeals Officers and achieving significant reductions.
Penalty Defense
We proactively defend against accuracy-related, negligence, and substantial understatement penalties that examiners frequently propose.
Scope Control
We actively prevent audit scope expansion by objecting to requests beyond the original notice and asserting your rights to limit the examination.
Proven Results
The Numbers Behind Our Work
1,500+
Clients Represented
$500M+
In Tax Debt Resolved
25+
Years of Experience
See how we have helped clients just like you. View our results →
Client Testimonials
What Our Clients Say
Real results from real clients who trusted us with their tax problems.
★★★★★
“The IRS was auditing my business and wanted to add $280,000 to my income. Brotman Law organized my records, attended every meeting, and the final adjustment was only $22,000. They saved me over $250,000.”$250K+ in Adjustments Prevented— N.G., Construction Company Owner in El Cajon
★★★★★
“I had a field audit that was going sideways. My CPA was overwhelmed. Brotman Law took over, filed a POA, and within three months had negotiated the audit down to minimal changes. I wish I had called them first.”Field Audit Resolved— A.K., Restaurant Owner in Little Italy
★★★★★
“After a bad audit result, Brotman Law filed an appeal and got $65,000 in proposed penalties completely eliminated through reasonable cause arguments. The Appeals Officer agreed with every point they made.”$65K Penalties Eliminated at Appeals— V.T., Physician in Rancho Santa Fe
Free Guide
Read our IRS Collections Guide
A comprehensive, attorney-written resource covering everything about resolving IRS tax issues.
Related Services
Frequently Asked Questions
IRS Audit Defense FAQs
What should I do when I receive an IRS audit notice?
Do not ignore it and do not panic. Note the response deadline, identify the specific items being examined, and contact a tax attorney. Do not call the IRS yourself or start gathering documents without professional guidance. The first step is understanding the scope of the audit and developing a strategy.
Do I need a tax attorney for an IRS audit?
For correspondence audits involving small amounts and simple issues, you may be able to respond yourself. For office audits, field audits, or any audit involving amounts over $10,000, professional representation significantly improves outcomes. A tax attorney provides Power of Attorney, handles all IRS communications, controls the audit scope, and has the expertise to negotiate favorable results.
How much does audit defense cost?
Costs vary based on audit type and complexity. Correspondence audit responses typically cost $2,000 to $5,000. Office audit representation ranges from $5,000 to $15,000. Field audit defense can cost $10,000 to $50,000+ depending on the number of issues and years involved. The cost is typically a fraction of the tax savings achieved through professional representation.
Can the IRS audit multiple years at once?
Yes. The IRS can audit multiple tax years simultaneously, and findings in one year often lead to examination of related years. The standard audit period is the three most recent years, but this can extend to six years if substantial income was omitted or indefinitely in cases of fraud or non-filing. We manage multi-year audits to prevent findings in one year from expanding to others.
What if the IRS finds errors in my favor during an audit?
It does happen. If the examination reveals that you overpaid taxes — for example, missed deductions or credits — you may receive a refund. We review your return for missed opportunities as part of our audit preparation. However, this is uncommon because the IRS is specifically looking for underpayments, not overpayments.
Can I appeal a bad audit result?
Yes. You have the right to appeal the examiner's findings to IRS Appeals, an independent function within the IRS. Appeals Officers consider the hazards of litigation and have authority to settle cases. If Appeals does not resolve the case, you can petition the Tax Court after receiving a Notice of Deficiency. Most cases achieve better results at Appeals than at the examination level.
