IRS Audit Defense — California
IRS Audit Attorney
Key Takeaway
An IRS audit is a legal dispute. The moment you receive an audit notice, you have the right to representation — and attorney-client privilege that a CPA cannot give you.
An IRS audit attorney changes the audit before it changes you: with a power of attorney on file (Form 2848), the IRS talks to your lawyer — not you — and every document, interview, and deadline runs through counsel. That matters because audits are won on scope and process: what years are open, what gets produced, what the auditor never gets a reason to ask about. Brotman Law has represented 400+ clients in audits and eliminated over $100 million in penalties — and we’ll tell you in 15 minutes, free, whether your audit actually needs an attorney at all.
What IRS Audit Defense Is
IRS audit defense is legal representation during an IRS examination of your tax returns. The IRS audits returns to verify that the income, deductions, and credits you reported are accurate. When you have an attorney representing you, all IRS contact flows through counsel. You do not speak to the revenue agent directly. Your attorney controls what information gets produced and how.
The short version is this: most audits are winnable at the examination level, before you ever reach Appeals or Tax Court. The outcome depends on how your responses are structured, what documents are produced, and whether your attorney understands how the IRS builds an adjustment. We have been handling audits since 2013. We know how this works.
If you have received an IRS notice or audit letter — a CP2000, a Letter 2205-A, or a notice that a revenue agent has been assigned — the first step is to get a Power of Attorney on file so that the IRS talks to us, not you.
Types of IRS Audits Brotman Law Handles
The type of audit you are in matters. Each has different stakes, different procedures, and a different strategy.
Correspondence Audits
A correspondence audit is conducted entirely by mail. The IRS sends a notice — often a CP2000 (proposed changes based on information returns) or a CP2501 — and asks you to respond with documentation. These are typically automated: the IRS’s computer matched your return against third-party information (W-2s, 1099s, broker statements) and found a discrepancy.
They are the most common type of audit and also the most underestimated. Many taxpayers respond directly and agree to adjustments they do not legally owe. A CP2000 is a proposal, not a bill. You have the right to dispute it. We review the discrepancy, identify what the IRS is actually looking for, and respond with documentation and legal argument where appropriate.
Office Examinations
An office examination summons you to an IRS office to discuss one or two specific issues on your return — a business loss, a charitable contribution, a home office deduction. The IRS agent is examining a narrow set of items. With proper representation, the goal is to resolve those items at the lowest possible adjustment and close the case at the office level.
Field Examinations
A field examination is the most extensive type. An IRS revenue agent comes to your place of business and examines your books, records, and operations — often across multiple tax years and multiple issues simultaneously. Field exams are common for self-employed taxpayers, S-corporation owners, and businesses in cash-intensive industries.
The Information Document Request (IDR) process is where field exams are won or lost. The IDR is the IRS’s formal request for documents. We manage the IDR response: what to produce, in what format, and how to present it so that the examination stays scoped. Volunteering information beyond what the IDR asks is one of the most common audit mistakes taxpayers make on their own.
Eggshell Audits
An eggshell audit is a civil examination where criminal exposure is already present. The revenue agent is conducting what looks like a routine audit, but the underlying facts — substantial unexplained income, records inconsistencies, two sets of books — already suggest potential fraud.
This is the most sensitive type of audit representation. The goal is to resolve the civil examination without generating a referral to IRS Criminal Investigation (CI). That requires understanding exactly what CI looks for as evidence of willfulness and structuring the audit response accordingly. A mistake here — the wrong document produced at the wrong time, the wrong explanation given directly to an agent — can convert a civil matter into a criminal one. We have handled eggshell audits extensively. This is not a situation for a CPA or a general practitioner.
See our criminal tax defense page for more on eggshell audits and what happens when a civil exam transitions to a criminal investigation.
Repetitive Audits
Under IRC § 7605(b), the IRS cannot conduct an unnecessary examination or investigation of a taxpayer. By IRS administrative policy, if you were audited on a particular issue in one of the two prior tax years and the examination produced no change, you can request that the IRS suspend the current audit of that same issue. This is called a repetitive audit claim. Most taxpayers do not know this protection exists. We assert it where it applies.
From Our Practice
Received an IRS Notice?
Free 15-minute call. No obligation. We’ll tell you exactly where you stand.
What We Handle
Every Stage of Your Audit, Handled
IRS Correspondence & Representation
Once a Power of Attorney is on file, the IRS communicates with your attorney, not you. We manage every phone call, letter, and interview request, so you're never put in a position to answer a question you didn't have to.
Document & Information Requests
We control what gets produced and how. For field exams this means managing the Information Document Request (IDR) process directly; for correspondence audits it means responding with exactly what the notice requires, no more.
Resolution, Appeals & Penalty Relief
Most audits are won or narrowed at the examination level. When they aren't, we take disputed adjustments to Appeals, and pursue penalty abatement on anything that gets assessed.
HOW IT WORKS
IRS Audits: Explained
Notice & Representation
The process begins with a notice: a proposed adjustment by mail, or a letter announcing that a revenue agent has been assigned. From that point, a statute of limitations clock starts running, typically three years from the filing date. This is the moment to get a Power of Attorney on file, before any document is produced or any question is answered directly.
Examination & Document Exchange
The IRS requests records, either informally for a correspondence audit or through a formal Information Document Request (IDR) for a field exam. What gets produced, and how it’s framed, largely determines how the exam develops. This stage is also where the scope can expand, if the examiner finds something in your records that leads them to ask about additional years or issues.
Findings & Resolution
The audit concludes with a report proposing “no change,” an agreed adjustment, or a disputed one. An agreed case closes once you sign off. A disputed case moves to reconsideration or the IRS Independent Office of Appeals, where the goal is to resolve it before it ever reaches Tax Court.
Talk to a Tax Attorney
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Why Brotman Law
Audit Defense From Attorneys Who Know The IRS
Attorney-Client Privilege
A CPA or enrolled agent can be compelled to testify against you. An attorney generally cannot. If there's any chance your audit could escalate, that privilege needs to be in place from your very first response, not after.
A Track Record in Audits Specifically
Since 2013 we've represented 400+ clients through IRS audits and eliminated more than $100 million in penalties. This isn't a general practice that occasionally handles audits — it's what we do.
One Point of Contact With the IRS
With Form 2848 on file, the revenue agent works through us. That means a consistent strategy across every document, deadline, and conversation, instead of piecemeal answers given under pressure.
Learn More
IRS Audit Guides & Resources
The Ultimate Guide to IRS Audits
A detailed breakdown of audit types, the examination process, your rights, and what to expect at every stage.
Read the Guide →Free GuideCriminal Tax Defense
What happens when a civil audit transitions to a criminal investigation — and how to prevent it.
Read the Guide →Free GuideIRS Tax Debt Resolution
If your audit results in assessed tax, we negotiate installment agreements, offers in compromise, and penalty abatement.
Read the Guide →FREE GUIDE
Read our IRS Audit Guide
A comprehensive, attorney-written resource covering everything you need to know about IRS audits — types, triggers, process, and your rights at every stage.
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Frequently Asked Questions
IRS Audit Defense FAQs
Do I need a tax attorney for an IRS audit?
You are not required to have a representative. You can handle an IRS audit on your own, or through a CPA or enrolled agent. That said, an attorney provides something a CPA cannot: attorney-client privilege. If there is any possibility that the audit could escalate — into an eggshell situation, an Appeals dispute, or Tax Court — having that privilege from the start matters. For a routine correspondence audit involving a minor discrepancy, the calculation is different than for a multi-year field examination with a revenue agent in your office. We are happy to talk through whether representation makes sense for your specific situation.
How long does an IRS audit take?
A correspondence audit that you respond to promptly and completely can close in a few months. An office examination typically runs three to six months. A field examination — especially one involving multiple years and multiple issues — can run one to two years, sometimes longer. The IRS’s processing capacity affects timing, and the case gets more complex if it escalates to Appeals. The statute of limitations does not run while a case is in Appeals, which is why we try to close field exams at the examination level when possible.
What is the difference between a correspondence audit and a field audit?
A correspondence audit is conducted by mail. The IRS identifies a discrepancy — usually between your return and third-party information — and asks you to respond with documentation. It is typically limited to one or two issues. A field audit involves a revenue agent assigned to your case who examines your books and records in person, often at your business location. Field audits are more extensive, cover more issues, and carry higher stakes. The IDR process, document production strategy, and the risk of the agent expanding the scope of the audit all require close management.
Can an IRS audit turn into a criminal case?
Yes. A civil audit can result in a referral to IRS Criminal Investigation if a revenue agent discovers evidence suggesting willful fraud — substantial unexplained income, fabricated records, or a pattern of underreporting across multiple years. This transition is exactly what the eggshell audit framework is designed to prevent. If there is any existing criminal exposure in your matter, the audit needs to be managed accordingly from day one. Responding directly to a revenue agent without counsel in that situation is the kind of mistake that is very difficult to undo.
What happens if I disagree with the IRS audit findings?
You have formal appeal rights at each stage. After the Revenue Agent’s Report (Form 4549), you receive a 30-day letter giving you the right to request a conference with the IRS Office of Appeals. Appeals is independent from Examination and resolves most disputed cases. If Appeals does not resolve the matter, you receive a Notice of Deficiency (the 90-day letter) under IRC § 6212 and have 90 days to petition the U.S. Tax Court. You can also pay the assessment and file a refund claim in district court or the Court of Federal Claims. We evaluate which path is best based on the facts and the amounts at issue.
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