The burden is on the taxpayer to prove that he or she is innocent. If the taxpayer fails to do so, IRS has the administrative power to enforce its decision. A representative tends to level the playing field. Some Agents, on the other hand, prefer to deal with a representative. In most cases a representative knows how the game is played and the Agent does not have to spend time and effort explaining the procedure.
Agents often find dealing directly with the taxpayer results in communication problems.
The Agent usually assumes the abstract stance of an audit, with all the rules and regulations that go with that. The taxpayer, on the other hand, brings a different perspective, one that involves personal issues of no immediate concern to the Agent, such as hardships, business failures, explanation for lack of records, etc. The result is often the Agent talking apples while the taxpayer is discussing oranges. In those situation, polarization is again more likely to set in resulting in a protracted audit and a diminished likelihood of an amicable settlement. Information Request Form Select the items that apply, and then let us know how to contact you.