When the IRS Comes Knocking: A Tax Attorney's Guide to Audits, Notices, and Protecting Your Rights
When the IRS Comes Knocking: A Tax Attorney's Guide to Audits, Notices, and Protecting Your Rights
When the IRS sends a letter, most people panic. They ignore it, hoping it will go away. Or they call one of those late-night TV companies promising to settle their debt for pennies on the dollar. Both responses are understandable. Neither is helpful.
Written by a practicing tax attorney with over a decade of experience representing taxpayers before the IRS, this comprehensive guide walks you through every stage of the federal tax controversy process — from the moment you open that first notice to final resolution.
You will learn:
• How the IRS selects returns for audit and what triggers examination
• Your ten fundamental rights under the Taxpayer Bill of Rights
• How to decode any IRS notice and understand what it means
• The differences between correspondence, office, and field audits — and how to prepare for each
• How to navigate IRS Appeals, your best opportunity to settle
• When a civil matter crosses into criminal territory — and the warning signs
• The collections process: liens, levies, installment agreements, Offers in Compromise, and Currently Not Collectible status
• Collection Due Process hearings and how to protect yourself
• The Trust Fund Recovery Penalty and personal liability for payroll taxes
• How to get back into compliance with unfiled returns
• How to choose the right tax professional for your situation
Every chapter is grounded in the Internal Revenue Code, Treasury Regulations, IRS Internal Revenue Manual procedures, and relevant case law — cited throughout so you can verify every claim. Practical checklists, sample letters, deadline charts, and a complete glossary make this an essential reference you will return to again and again.
Whether you are facing a simple CP2000 notice or a complex multi-year audit, this book gives you the knowledge to understand your options, protect your rights, and make informed decisions. You do not need a law degree to use this book. You need the willingness to read carefully and the determination not to let fear drive your decisions.