A diverse and wide range of professionals represent clients before the IRS, resulting in varying approaches to different topics and issues.

This presentation offers practical, real-world guidance for professionals navigating the complexities of IRS field audits. Attendees will walk away with a clearer understanding of what it means to 'practice' before the IRS, how to stay compliant with Circular 230, and how to recognize situations that may require outside support for non-attorney representatives.

You'll also gain valuable insights into managing all stages of a field audit-from properly executing Form 2848 to handling IDRs, taxpayer interviews, and even summons enforcement.

The presentation also offers special insights into BBA partnership audits to help you better assist individual clients caught up in a centralized-partnership audit.

This session will leave you better equipped to protect your clients and your practice by discussing oft-overlooked procedural pitfalls. Whether you're new to IRS representation or a seasoned practitioner, the strategies discussed will help you manage risk and maximize audit outcomes.What You'll Learn:Ethical Considerations When Practicing Before the IRS

• Define: Practice Before the IRS
  
• Many Different Types of Practitioners With Diverse Backgrounds and Experience
  
• Does Not Include Return Preparers
  
• Rules of the Road: Circular 230
  
• Consequences of Misconduct
  
• Sanctions or Suspension
  
• How to Recognize When to Bring in Additional Help With an Audit or Proceeding

Field Audit Early Stages

• Form 2848, Tips and Tricks
  
• How to Complete for BBA Audits
  
• E-Signing (Docusign) and Electronic Submission
  
• Add/Remove Representatives
  
• Nap and Other Audit Notices
  
• Opening Administrative Conference - What to Cover
  
• Initial IDR (Enforcement)

Field Audit Information Gathering (Middle Stages)

• Information Document Request Process and Procedures
  
• Rules for Timing and Responding
  
• Tips for Formatting and Organizing Responses
  
• Enforcement Procedures
  
• Regular Field Audit
  
• Campaign Audits
  
• Dealing With a Summons
  
• Compliance
  
• Quashing
  
• Taxpayer Interview and Physical Inspection
  
• Potential Questions for Interviews
  
• Tips for Physical Inspections

BBA Specific Topics

• Push-out Election
  
• Modification Requests
  
• Concluding the Audit and Taking Adjustments Into Account

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• Other Field Audit Considerations
  
• Statute of Limitations
  
• IRC § 6751(B)
  
• TBOR - IRC § 7803
  
• Don'T Sleep on the Procedural Formalities