125 N. Lakeshore Drive, Suite 9, Lake Junaluska, NC 28745

Examinations & Collections

IRS notices in the mail can cause fear. We help you navigate the complexities of examinations and collections to resolve your tax matter.

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Examination and Collection Services to help find you solutions

Did you know that the IRS defines representation to include return preparation?

Taxpayers have the right to professional representation in all tax matters, as defined by the IRS. This includes not only the preparation of tax returns but also comprehensive support throughout the tax process. Representation encompasses presenting tax-related matters, handling correspondence, communicating with revenue officers, and filing necessary documents. Qualified professionals, such as attorneys, Certified Public Accountants (CPAs), and Enrolled Agents (EAs), are authorized to practice before the IRS, offering services such as audit defense, responding to inquiries, and filing appeals. Enrolled Agents, in particular, have the unique ability to provide legal advice under attorney-client privilege. Our representation services ensure that you receive expert guidance and support every step of the way.

Representation

As with most legal interaction with government officials, taxpayers have the right to representation in tax matters. Representation, is defined as presenting to taxing authorities matters relating to a taxpayer’s rights, privileges or liabilities under tax laws and regulations. Presentations include:

  • Tax returns
  • Correspondence
  • Communicating with revenue officers
  • Filing documents on behalf of taxpayers
  • Rendering advice to taxpayers
  • Representing taxpayers in conferences, hearings and meetings.

Only attorneys, Certified Public Accountants, Enrolled Agents, certain actuaries and retirement plan agents, and Registered Return Preparers may practice before the IRS. Attorneys, Certified Public Accountants and Enrolled Agents have unlimited representation and practice rights.

In the eyes of the U.S. tax code, an Enrolled Agent enjoys the attorney-client privilege and has the right to provide what would otherwise be considered legal advice.

Representation includes tax return preparation, defending taxpayers in an audit or examination, responding to inquiries, filing appeals, and filing requests for tax relief.

Collections

The IRS and state taxing authorities recognize that sometimes regulations can be blind to exceptional circumstances and that taxpayers need a source of relief. For that reason, there are three primary means of obtaining tax relief.

  • Offer in Compromise – An offer is what it sounds like — offering a sum of money for less than the amount due. 
  • Innocent Spouse Relief – In the event a spouse receives a notice of deficiency or understatement of income originating with items created by the other spouse, the injured spouse may qualify for Innocent Spouse Relief. 
  • Equitable Relief – Also for spouses, Equitable Relief is a catch-all provision in the event relief is warranted, but the spouse does not qualify for Innocent Spouse Relief. 

Other relief options may be available, such as protecting a spouse’s refund from the other spouse’s federal debt (child support, back taxes, etc.) using Form 8379.

Q&A With R. Joseph Ritter, Jr. CFP® EA

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