IRS Representation
An IRS notice calls for a plan, not guesswork.
Discuss IRS notices, examinations and collection matters with CTAS. Representation is subject to agreed scope and required authorization.
Discuss your needs
- The notice
- The facts
- The response
The engagement
Understand the notice before deciding how to respond.
A notice or examination should be understood in the context of the records, the issue and the applicable response requirements. CTAS can discuss a defined representation engagement, including the authorizations needed to act.
An IRS matter begins with the actual correspondence, tax periods and account history, rather than a promise of relief. Notices, examinations and collection matters can require different records and responses. The engagement must define the matter, the authorized representative’s role and the communications included. For a state notice, identify the taxing authority and jurisdiction so CTAS can confirm whether it can assist; state representation is not assumed included.
01 / Potential scope
Review of the notice, relevant filings and supporting records
Identify the notice or examination, the tax periods, any stated response dates and the relevant returns and earlier correspondence. Where relevant and authorized, tax account information can help clarify the issue. Do not send notices or account details in an unsecured first inquiry; agree an appropriate transfer method.
02 / Potential scope
Discussion of response options and applicable requirements
Review the facts and stated deadlines before discussing response options. Representation requires the appropriate authorization and an agreed scope; contacting the firm does not authorize action or extend a deadline. What can be addressed depends on the records, the issue and the applicable requirements.
03 / Potential scope
Communications and representation within the agreed matter and authorization
Communications with the IRS are limited to the authorized matter and the work agreed. The engagement should distinguish reviewing correspondence, preparing a response and further representation. If missing or incorrect returns need attention, return preparation or correction must be separately assessed and agreed. No particular authority response, collection outcome or resolution is promised.
The services, periods, jurisdictions, deliverables and responsibilities included are defined in your engagement agreement. Additional work is included only when specifically agreed.
General background: IRS guidance on understanding notices and letters. The relevant facts and applicable requirements must be reviewed for your engagement.
A working relationship
Clear responsibilities on both sides.
Who this service can support
- Taxpayers who have received an IRS notice or proposed adjustment
- Business owners facing examination or collection questions
- People with unfiled returns or account issues who need to discuss next steps
What you provide
Provide the complete notice, envelopes, prior correspondence, relevant returns and supporting documents. Identify response dates promptly. Do not assume that an inquiry to CTAS extends an IRS deadline.
CTAS carries out the agreed work using the information provided. Missing facts or documents can affect the work and timing; no universal turnaround or outcome is promised.
Related services
Connected where the engagement calls for it.
An IRS matter may also involve returns that need attention. Return preparation and representation have different responsibilities and must be agreed separately.
Specific engagement questions
Start with the notice and the account history.
Identify the notice number, tax period, amount or issue and response date. Keep the complete notice and earlier correspondence. An IRS letter may concern a proposed change, missing information, a payment or identity verification; the correct first step depends on what it actually says. Do not submit sensitive taxpayer information in an initial inquiry.
Within an agreed matter, records and available IRS account transcripts may help reconcile assessed tax, payments and credits. A transcript is one source of account information, not an automatic explanation of every discrepancy. Review it alongside the return and payment records before choosing a response.
Official background: IRS understanding your notice or letter
Authorize the specific work and evaluate options.
Representation requires the appropriate client authorization for the matter and periods. IRS Form 2848 and information-access authorizations have different functions; access to records does not by itself authorize representation. CTAS confirms the work it can accept and the documents needed.
A response, payment arrangement or other collection option depends on eligibility and the facts. No debt elimination, penalty removal, guaranteed settlement or universal response time is promised. The engagement should distinguish correspondence, account reconciliation, return corrections and continuing representation.
If a deadline is near, identify it promptly. Contacting CTAS, reading a resource or requesting a transcript does not itself extend an IRS deadline. Follow the notice’s instructions and seek timely advice for the specific matter.
Official background: IRS power of attorney and authorizations · IRS understanding your notice or letter
Explore industry accounting concerns or tax and accounting insights before discussing the work.
Start a conversation
Let’s discuss the work.
In the initial inquiry, identify the taxing authority, general notice or matter, tax periods and stated response date without attaching sensitive records. CTAS can discuss whether it can accept the matter, the authority needed to act and what information should be provided securely.
Keep an initial inquiry general. Please do not send account numbers, tax returns or other sensitive records.