Can an EA Represent Me in an IRS Audit?

When we say Enrolled Agents have unlimited practice rights before the IRS, we’re describing a specific legal authority that puts EAs on equal footing with CPAs and tax attorneys for IRS representation purposes. This authority is codified in Circular 230, the Treasury Department’s regulations governing practice before the IRS.

In practical terms, unlimited practice rights mean an EA can:

– Represent you before any IRS office, including examination, collection, and appeals divisions
– Sign documents on your behalf, including consents to extend the statute of limitations
– Receive confidential tax information directly from the IRS
– Negotiate with IRS agents and represent your interests in meetings
– Handle all correspondence and communications with the IRS on your behalf
– Appeal unfavorable audit determinations through the IRS Office of Appeals

This is distinctly different from the authority granted to other tax professionals. Annual filing season program participants and PTIN holders, for example, have limited representation rights—they can only represent clients whose returns they personally prepared, and only during initial audits (not appeals). Enrolled Agents face no such limitations.

Legally speaking, you have every right to represent yourself in an IRS tax audit. The question is whether that’s a wise decision—and in most cases, the answer is no. Let me explain why.

First, there’s the knowledge gap. IRS auditors do this every day. They understand tax law, audit procedures, and documentation requirements inside and out. Most taxpayers, even intelligent and educated ones, don’t have this specialized knowledge. This asymmetry puts self-represented taxpayers at a significant disadvantage from the start.

Second, there’s the emotional component. Being audited is stressful. It’s easy to become defensive, anxious, or frustrated when facing an IRS examiner. These emotions can lead to mistakes—saying too much, providing more documentation than requested, or agreeing to adjustments you shouldn’t accept. An experienced representative maintains professional detachment and makes decisions based on strategy rather than emotion.

Third, there’s the communication issue. Many taxpayers inadvertently harm their cases by volunteering information the IRS never asked for. I’ve seen audits that started as simple inquiries into one deduction expand dramatically because the taxpayer opened doors that should have stayed closed. A skilled EA knows exactly what to provide and, equally important, what not to volunteer.

In my experience, professional representation almost always pays for itself through better audit outcomes, reduced stress, and time savings. The cost of representation is typically far less than the additional tax, penalties, and interest that often result from poorly handled self-representation.

Absolutely. This is one of the key advantages of working with an Enrolled Agent. Unlike some other tax professionals with limited representation rights, EAs can represent any taxpayer on any tax matter—regardless of who prepared the original return. You could have prepared the return yourself, used tax software, worked with a different accountant, or even had a big national chain prepare your taxes. None of that matters for representation purposes.

In fact, it’s quite common for clients to come to me for audit representation after someone else prepared their return. Sometimes the original preparer isn’t equipped to handle audit representation. Sometimes the client has moved and needs local help. Sometimes they simply want a fresh perspective and someone who specializes in IRS issues.

The process is straightforward: you sign Form 2848, Power of Attorney and Declaration of Representative, authorizing me to act on your behalf. Once filed with the IRS, I become your authorized representative with full authority to handle all aspects of your audit.

When you engage my services for audit representation, we follow a systematic process designed to achieve the best possible outcome. Here’s what to expect:

Step 1: Initial Review and Assessment

The first thing I do is thoroughly review your audit notice, the tax return being audited, and any supporting documentation you have available. This allows me to understand exactly what the IRS is questioning and assess the strength of your position. I’ll identify potential issues, evaluate your documentation, and develop an initial strategy.

Step 2: Power of Attorney

You’ll sign Form 2848, which officially authorizes me to represent you before the IRS. Once this is filed, the IRS is required to communicate with me rather than contacting you directly. This alone provides significant peace of mind—no more stressful phone calls or letters from the IRS landing in your mailbox.

Step 3: Document Gathering and Organization

Based on the IRS’s information document request, we’ll work together to gather the necessary supporting documentation. I’ll help you identify what’s needed, what’s helpful, and what’s better left out of the response. We’ll organize everything in a clear, professional manner that presents your case effectively.

Step 4: Response and Negotiation

I’ll prepare the formal response to the IRS, presenting your documentation and making legal and factual arguments supporting your tax positions. For correspondence audits, this may be handled entirely in writing. For office or field audits, I’ll attend meetings with the IRS examiner on your behalf—you typically don’t need to be present at all.

Step 5: Resolution

The goal is to resolve the audit with the most favorable outcome possible. This might mean the IRS accepts your return as filed, agrees to limited adjustments, or in some cases, identifies additional refunds you’re owed. If we disagree with the examiner’s findings, we have options including requesting a supervisory conference or appealing to the IRS Office of Appeals.

In most cases, no. One of the primary benefits of having an Enrolled Agent represent you is that I handle all direct interaction with the IRS. This includes responding to correspondence, attending audit meetings, and negotiating with examiners.

There are rare circumstances where the IRS may request that you personally appear—typically when they have specific questions about your personal knowledge of certain transactions. Even then, I would be present with you to protect your interests and ensure you don’t inadvertently harm your case.

For the vast majority of audits I handle, my clients never interact directly with the IRS. They provide me with documentation and information, I handle all the communications and negotiations, and they receive updates on progress. It’s far less stressful and almost always more effective.

Enrolled Agents can represent you in all types of IRS audits. Understanding the different audit types helps set expectations for the process:

Correspondence Audits: These are the most common type, conducted entirely by mail. The IRS questions specific items on your return and requests documentation. While they may seem simple, correspondence audits can escalate quickly if handled improperly. An EA ensures responses are complete, properly documented, and submitted correctly.

Office Audits: These require an in-person meeting at an IRS office. The scope is typically limited to specific issues, but the face-to-face nature can be intimidating. Having an EA attend on your behalf eliminates this stress and ensures professional handling of all interactions.

Field Audits: The most comprehensive type, these involve an IRS revenue agent visiting your home or business. Field audits examine multiple areas of your return and can be quite extensive. EA representation is particularly valuable here, as field audits present the greatest potential for expanding beyond the original scope if not managed carefully.

TCMP/NRP Audits: These comprehensive examinations cover virtually every line of your return. While relatively rare for individual taxpayers, they’re among the most thorough audits the IRS conducts. Professional representation is essential.

While CPAs, tax attorneys, and Enrolled Agents all have authority to represent taxpayers in audits, EAs bring unique advantages to the table:

Tax Specialization: The Enrolled Agent credential exists specifically for tax expertise and IRS representation. While CPAs study a broad range of accounting topics and attorneys focus on law, EAs are tax specialists first and foremost. Every hour of our required continuing education focuses on taxation. This singular focus translates to deeper expertise in the issues that matter during an audit.

Cost-Effectiveness: Tax attorneys typically charge premium rates—often $800 to $1,500 or more per hour—that reflect their legal training and overhead. For most audit situations, that legal training isn’t necessary. EAs provide the same representation authority at more accessible rates, making professional representation available to more taxpayers.

IRS Familiarity: Many EAs, including myself, focus their practices specifically on IRS issues. This means we regularly interact with IRS personnel, understand their procedures and expectations, and know how to navigate the system effectively. This familiarity translates to smoother, more efficient audit representation.

Nationwide Authority: Because the EA license is federal, I can represent clients anywhere in the country. If your audit is being handled by an IRS office in another state, that’s not a problem—my authority extends nationwide.

My approach to audit representation is shaped by over two decades of experience in high-level financial positions, including serving as Controller at Xerox Corporation and Director of Finance at AEG. This corporate background gives me perspectives that many tax practitioners simply don’t have.

When I represent a business client in an audit, I understand their operations at a fundamental level. I can speak the IRS examiner’s language while also understanding the business realities behind the numbers on the tax return. This combination of tax expertise and business acumen leads to more effective representation.

Additionally, as an independent practitioner rather than a large firm, you work directly with me throughout your case. There’s no delegation to junior staff, no communication filtered through multiple people. When you call, you reach me. When you have questions, you get my answers directly. This direct access and personal attention is something larger firms simply cannot match.

My practice focuses heavily on complex situations—multi-state returns, S-Corporation taxation, expatriate tax matters, and IRS audit defense. These aren’t sidelines for me; they’re core competencies developed through years of focused practice.

Audit representation fees vary based on the complexity of your case, the type of audit, and the issues involved. Simple correspondence audits may cost relatively little to resolve, while complex field audits involving multiple issues require more extensive work.

For many audits, I can provide flat-fee arrangements that give you cost certainty from the start.

During our initial consultation, I’ll assess your situation and provide a clear estimate of expected costs. There are no surprises, no hidden fees. You’ll know what to expect before we begin.

More importantly, consider the potential cost of not having representation. Unfavorable audit adjustments can result in additional tax, substantial penalties, and interest charges that dwarf the cost of professional representation. In my experience, good representation typically saves clients far more than it costs.

Absolutely. If we disagree with the examiner’s findings, we have several options:

1. Supervisory Conference: We can request a meeting with the examiner’s supervisor to discuss disputed issues before the audit is formally closed.
2. IRS Office of Appeals: If we can’t resolve issues at the examination level, we can appeal to the IRS Office of Appeals. Appeals officers are independent of the examination function and often take a more balanced view of disputed issues. Many cases are settled favorably at this level.
3. Tax Court Petition: In some cases, petitioning the U.S. Tax Court may be appropriate. While EAs cannot represent taxpayers in Tax Court (that requires an attorney or CPA admitted to practice), I can assist with preparation and refer you to qualified tax litigation counsel if needed.

The key is understanding that an unfavorable initial audit result isn’t the end of the road. There are processes designed to give you a fair hearing, and experienced representation can make a significant difference in these subsequent proceedings.

Yes. While my EA license is federal, I also represent clients before California state tax agencies, including the Franchise Tax Board (FTB), the Employment Development Department (EDD), and the California Department of Tax and Fee Administration (CDTFA).

California has one of the most complex and aggressive state tax systems in the country. FTB audits often follow IRS audits—when you resolve issues with the IRS, California frequently comes knocking next. Having representation that handles both federal and state matters provides continuity and efficiency.

EDD audits present particular challenges for businesses, as employment tax issues can result in significant liabilities plus penalties. CDTFA sales tax audits require understanding of often-arcane sales tax rules. In all these areas, experienced representation helps ensure the best possible outcome.

Yes. While I’m based in Whittier, California, my Enrolled Agent license authorizes me to represent taxpayers anywhere in the United States. I regularly work with clients across the country and even serve Americans living abroad who face IRS issues.

Modern technology makes distance irrelevant for most tax representation purposes. Documents can be shared securely online, meetings can be conducted via video conference, and IRS proceedings can be handled remotely in most cases. The quality of representation you receive doesn’t depend on geographic proximity—it depends on your representative’s expertise, experience, and dedication to your case.

If you’ve just received an IRS audit notice, here’s my immediate advice:

4. Don’t panic. An audit notice doesn’t mean you did anything wrong. Many audits result in no changes to the return.
5. Don’t ignore it. Audit notices have deadlines. Missing them can result in default assessments based entirely on the IRS’s assumptions.
6. Don’t respond yet. Before sending anything to the IRS, consult with a qualified representative who can review your situation and develop a proper strategy.
7. Contact an Enrolled Agent. Get professional guidance before taking any action. An initial consultation can help you understand what you’re facing and what options are available.

Time is important with audit notices, but taking a day or two to get proper representation is far better than responding hastily and making mistakes that can’t be undone.

Getting started is simple. Reach out to schedule an initial consultation, during which we’ll review your audit notice, discuss your situation, and determine the best path forward. I’ll explain exactly what’s involved, what it will cost, and what you can expect from the process.

Whether you’re in Whittier, elsewhere in Los Angeles County, anywhere in California, or across the country, I’m here to help. With over 20 years of experience in high-level finance and dedicated tax practice, I bring the expertise you need to navigate your audit successfully.

Don’t face the IRS alone. Let an experienced Enrolled Agent protect your interests and fight for the best possible outcome.