An IRS audit — formally called an “examination” — is a review of your tax return to verify that income, deductions, credits, and other items are reported accurately. The IRS conducts audits under the authority of IRC §7602, which grants the agency the power to examine books, records, and witnesses to determine the correctness of any return.
IRS audit representation is the service of having a qualified tax professional manage the audit on your behalf. Under Circular 230, Enrolled Agents (EAs), Certified Public Accountants (CPAs), and tax resolution specialists have unlimited practice rights before the IRS, meaning they can represent you at every level — from initial document requests to IRS Appeals and Tax Court proceedings.
There are three primary types of IRS audits:
Understanding which type of audit you’re facing — and having a professional who knows how to navigate each one — is essential to achieving the best possible outcome.
You should consider professional audit representation if:
When you contact Global Gate Tax Relief at 1-877-800-8180, we start by reviewing your audit notice to understand exactly what the IRS is examining, which tax year is involved, and what deadlines you’re facing. We then pull your IRS transcripts and review the return in question to identify potential issues and strengths.
We prepare and submit IRS Form 2848, which authorizes us to act as your representative before the IRS. Once the POA is on file, all IRS communications come through us — the IRS will contact our office instead of you. This immediately reduces your stress and ensures that no information is shared with the IRS without our strategic review.
We work with you to collect every piece of documentation the IRS has requested — receipts, bank statements, mileage logs, business records, and any other supporting evidence. Importantly, we also identify what not to provide. A common mistake in audits is giving the IRS access to records beyond the scope of the examination, which can open the door to additional issues. We provide exactly what is requested — organized, complete, and nothing more.
For correspondence audits, we prepare and submit a comprehensive response package with a cover letter, organized supporting documentation, and legal citations supporting your position.
For office and field audits, our licensed representatives attend the examination in your place. We handle all questioning, present documentation strategically, and ensure the examiner follows proper procedures. We know what IRS examiners look for — because many of our team members have worked on the other side.
After the examination, the IRS issues its findings — either a “no change” letter (the best outcome) or a proposed adjustment. If the IRS proposes changes we disagree with, we:
If the audit does result in additional tax owed, we help you address the balance through the most advantageous resolution strategy — whether that’s penalty abatement, an installment agreement, an Offer in Compromise, or Currently Not Collectible status.
Our licensed professionals handle all communications, meetings, and negotiations so you can focus on your life and business
Without representation, audits can expand into additional years or issues. We keep the examination focused on its original scope
We ensure the IRS gives you credit for every legitimate deduction and expense, even if your original return missed items
The Taxpayer Bill of Rights guarantees you the right to representation, the right to appeal, and the right to a fair and just tax system. We enforce every one of them
Professional representation statistically results in lower audit adjustments compared to taxpayers who represent themselves
Missing an audit deadline can result in the IRS defaulting to its proposed changes. We ensure every response is timely and complete
We understand IRS audit techniques, the Internal Revenue Manual, and examiner authority limitations, giving you an edge in every interaction
David owned a small construction business in Sacramento and received an IRS Letter 2205 notifying him of a field audit for his 2022 and 2023 tax years. The IRS Revenue Agent wanted to examine his business income, vehicle expenses, subcontractor payments, and home office deduction — representing potential adjustments of over $85,000 in additional income and $22,000 in disallowed deductions.
David contacted Global Gate Tax Relief before responding to the IRS. Our team filed Form 2848, took control of all communications, and began reconstructing his records. While David’s bookkeeping was disorganized, we worked with his bank statements and vendor records to rebuild expense documentation. During the field audit — conducted at our office, not David’s home — we presented organized records, challenged the agent’s proposed income adjustments with bank deposit analysis, and successfully defended his vehicle expenses using a mileage log we helped him reconstruct from GPS and calendar data.
Final result: The IRS proposed $107,000 in adjustments. After our representation, the final adjustment was $8,400 — a 92% reduction. With penalty abatement, David’s total additional tax and interest came to $9,200 instead of the original $107,000.
Our representatives hold the highest IRS credentials with extensive audit defense experience
Call 1-877-800-8180 to discuss your audit notice and learn your options at no cost
In most cases, you never have to meet with the IRS directly. We handle the entire examination process
We’ve successfully defended clients against correspondence, office, and field audits across every industry and income level
If your audit results in a balance due, we seamlessly transition into tax resolution to address any resulting liability through IRS Fresh Start Program options
We represent clients in every state before all IRS offices and divisions
The IRS uses several methods to select returns for examination. The most common is the Discriminant Function (DIF) score — a computer algorithm that compares your return against statistical norms for similar taxpayers. Returns with high DIF scores have deductions, credits, or income patterns that deviate significantly from the norm. The IRS also selects returns based on information matching (comparing your return to W-2s, 1099s, and other third-party reports), related examinations (your business partner is being audited), and special compliance projects targeting specific industries or issues.
No. When you hire Global Gate Tax Relief, we file Form 2848 Power of Attorney with the IRS, which authorizes us to represent you in your place. For correspondence audits, we handle all written responses. For office and field audits, our licensed professionals attend on your behalf. In most cases, you never have to interact with the IRS examiner directly.
Under the Taxpayer Bill of Rights (IRC §7803(a)), you have the right to: be informed about what the IRS needs and why; receive quality service; pay no more than the correct amount of tax; challenge the IRS position and be heard; appeal IRS decisions in an independent forum; retain confidentiality; and retain representation. Your representative ensures these rights are upheld throughout the examination.
Ignoring an audit notice is one of the worst things you can do. The IRS will proceed with its examination based on the information it has — which almost always results in the maximum possible adjustment against you. If you don’t respond, the IRS will issue a Statutory Notice of Deficiency (90-day letter), and you’ll have only 90 days to petition the Tax Court before the assessment becomes final and the IRS begins collection.
The general statute of limitations for audits is three years from the date you filed your return (IRC §6501(a)). However, this extends to six years if there is a substantial understatement of income (more than 25% of gross income omitted). There is no statute of limitations for fraudulent returns or returns that were never filed. This is why addressing unfiled tax returns is critical.
Generally, no. Under the IRS repetitive-audit procedures (IRM 4.10.2.13), if the same issues on an individual return (without a Schedule C or F) were audited in either of the two preceding years and resulted in no change or a small tax change, the IRS may close the new audit. If you receive an audit notice for an issue that was previously examined with no change, notify your representative immediately — you may be able to have the audit closed early.
You have the right to disagree with audit findings. You can request a conference with the examiner’s manager, file a formal protest with IRS Appeals, or petition the U.S. Tax Court. The Appeals process is an independent review that resolves most disputes without litigation. Our team handles the entire appeals process if needed.
Fees vary based on the complexity of the audit — correspondence audits are typically less expensive than field audits involving business returns. During your free consultation, we’ll assess your audit notice, explain what’s involved, and provide transparent pricing before any work begins. Call 1-877-800-8180 for details.
An IRS audit doesn’t have to be a nightmare. With the right representation, you can protect your rights, minimize your exposure, and resolve the examination with confidence. Global Gate Tax Relief provides experienced, professional IRS audit defense from licensed Enrolled Agents and tax resolution specialists who know the audit process inside and out.
