IRS Audit Representation: Examination Process and Appeals

Categories: IRS CE, IRS Resolution
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About Course

This two-hour continuing education course provides tax professionals with an advanced, practical understanding of IRS audit representation. The course is designed for enrolled agents and other tax return preparers who represent clients through the examination process and, where necessary, before the IRS Independent Office of Appeals.

Participants examine how returns are selected for examination, the different types of examinations, taxpayer rights during an audit, and the Information Document Request process. The course provides detailed coverage of managing an examination through to its conclusion, including issue development, extending the statute of limitations, and the agreed and unagreed case paths. Students also study the administrative appeals process, including protest requirements, the Appeals conference, and settlement authority. The course concludes with practitioner compliance obligations under Circular 230 and common errors in audit representation.

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What Will You Learn?

  • Identify how returns are selected for examination and the types of examinations conducted by the IRS
  • Apply the Taxpayer Bill of Rights and respond appropriately to an Information Document Request
  • Manage an examination through to its conclusion, including issue development and the agreed/unagreed case paths
  • Apply the requirements for a formal written protest and describe the Office of Appeals conference process
  • Identify the settlement authority available in Appeals and recognition-level post-Appeals options
  • Apply Circular 230 due diligence standards when representing a client through examination and appeals

Course Content

Module 1 – The Examination Process
This module covers how the IRS selects returns for examination, the differences between correspondence, office, and field examinations, the Taxpayer Bill of Rights, and the Information Document Request process.

  • The Examination Process

Module 2 – Managing the Examination
This module addresses managing an examination through to its conclusion, including issue development, third-party contacts and summons authority, extending the assessment statute of limitations on Form 872, and the no-change, agreed, and unagreed case paths.

Module 3 – Administrative Appeals
This module examines the administrative Appeals process, including the independence of the Office of Appeals, formal protest and small case request requirements, the Appeals conference, ex parte communication restrictions, and hazards-of-litigation settlement authority.

Module 4 – Practitioner Compliance and Circular 230
The final module covers Form 2848 and the scope of representation authority, common practitioner errors, Circular 230 due diligence standards, and a recognition-level overview of post-Appeals options including Tax Court review.

Final Assessment – IRS Audit Representation: Examination Process and Appeals
You have completed a comprehensive review of IRS audit representation, covering the examination process, managing an examination to its conclusion, administrative Appeals, and practitioner compliance under Circular 230. You are now prepared to demonstrate your understanding of the key concepts. The following final examination assesses your knowledge of the material covered in all four modules. A passing score of 70% is required to successfully complete the course.

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