IRS Defense — Fresno
Fresno IRS Attorney
IRS Matters in Fresno
The IRS office serving Fresno is located at 2525 Capitol St., Fresno, CA 93721. This office handles field examinations for individuals and businesses in this territory. The IRS Small Business/Self-Employed (SB/SE) division also covers qualifying taxpayers in the area.
There are three distinct types of IRS contact, and knowing which one you are dealing with changes how you respond:
- Examination letter (audit notice): A CP2000, 30-day letter, or Letter 2205 comes from the IRS Examination division. This is an audit involving a specific tax year and a specific set of items the IRS is questioning. Do not respond without reviewing the letter with an attorney first.
- Revenue officer visit: A revenue officer is a field collection employee who knocks on doors, calls directly, and issues summonses. Their contact means there is an existing balance the IRS believes cannot be resolved through normal automated channels. This is a collection matter, not an audit.
- Criminal Investigation special agent: IRS Criminal Investigation special agents conduct criminal tax investigations. If a person identifying themselves as an IRS special agent asks to speak with you, do not answer any questions. Contact a criminal tax attorney before saying anything.
Common IRS Issues in Fresno
Fresno taxpayers face IRS examination issues tied to the industries and income patterns that define this market. Agriculture is the defining industry in the Fresno area — farming operations, dairies, and produce businesses carry complex entity structures, commodity income, and payroll obligations. The IRS SB/SE division examines farm returns for expense deductions and self-employment tax compliance. Small business owners across the valley also represent a consistent examination group.
Beyond industry-specific issues, the IRS examines returns with large unreported income, significant business expense deductions relative to gross income, cash-intensive operations, and discrepancies between information returns (W-2s, 1099s, K-1s) and what is reported on the tax return. If you receive an audit notice, the first step is understanding what specific issue the IRS is examining before responding.
IRS Audit Defense in Fresno
An IRS audit is not a criminal proceeding, but it can become one if the examiner finds evidence of fraud during an examination. Most audits resolve at the examination level — through production of records, legal arguments, or negotiated adjustments. When the IRS proposes an adjustment we disagree with, there are several layers of appeal available before any tax is owed.
The process typically moves through IRS Examination, then to the IRS Independent Office of Appeals under Rev. Proc. 2012-18, and if necessary to the U.S. Tax Court, U.S. District Court, or U.S. Court of Federal Claims. Most cases resolve at examination or Appeals without ever reaching Tax Court.
My approach is to review the audit notice carefully, identify what documentation the IRS needs, prepare a response that addresses only what the IRS asked, and avoid giving information that opens new issues. Fresno clients work with me directly — there is no hand-off to a junior associate.
Talk with a California IRS Attorney
If you have an IRS audit, collection matter, or criminal tax issue, we can walk through what you are facing and what the realistic options look like. Free 15-minute call.
About Sam Brotman
I am the managing attorney at Brotman Law. I hold a J.D. from the University of San Diego School of Law, an LL.M. in Taxation, and an MBA. I am a member of the California State Bar (Bar No. 274966) and admitted before the U.S. Tax Court. I have been named a Super Lawyer every year since 2016. Brotman Law has resolved more than 2,500 tax matters and over $1 billion in combined tax liabilities since 2013. I am based in San Diego and represent clients throughout California, including Fresno-area individuals and businesses.
Frequently Asked Questions
Do I need a local Fresno IRS attorney, or can I use one based elsewhere in California?
You do not need a locally-based IRS attorney. Federal tax representation under Form 2848 is authorized statewide — a California-licensed attorney can represent you before any IRS division regardless of where the attorney’s office is. IRS examinations, collections, and Appeals conferences are conducted by phone, mail, and video for most Fresno taxpayers. Sam is San Diego-based and handles Fresno-area IRS matters routinely.
Which IRS office covers Fresno?
The 2525 Capitol St., Fresno, CA 93721 covers field examinations for this territory. The IRS Small Business/Self-Employed (SB/SE) division also covers this area for qualifying taxpayers. IRS collection cases are handled by the Automated Collection System (ACS) or a local revenue officer from the Eastern California Collection Area.
What triggers an IRS audit in Fresno?
Fresno taxpayers face elevated audit risk tied to local industries. Agriculture is the defining industry in the Fresno area — farming operations, dairies, and produce businesses carry complex entity structures, commodity income, and payroll obligations. The IRS SB/SE division examines farm returns for expense deductions and self-employment tax compliance. Small business owners across the valley also represent a consistent examination group. The IRS also examines taxpayers with large business expense deductions and discrepancies between third-party information returns and what appears on the filed return.
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Fresno IRS matters handled statewide from San Diego.
If you have an IRS audit, a collection problem, or a criminal tax investigation, we can talk through what you are dealing with and what your options look like. Free 15-minute call.