• Something as simple as information reported on a W-2/1099 does not match what was on your taxes and the IRS is looking for simple clarification through mail. Or may be transactions that were meant for someone else or your significant other went to you instead of them.

• Other means include being higlighted by their computer scoring program known as “Discriminant Inventory Function System”, or DIF.

• Some returns may be selected based on transactions the IRS may wish to review further for abusive or tax avoidant behavior.

• In certain cases the IRS will reevaluate the results of a prior audit if additional tax was assessed and remains unpaid or a tax credit was reversed.

• A right to professional and courteous treatment by IRS employees

• A right to privacy and confidentiality about tax matters

• A right to know why the IRS is asking for information, how the IRS will use it, and what will happen if the requested information is not provided

• A right to representation, either by oneself or an authorized representative

• A right to appeal disagreements, both within the IRS and before the courts

• The IRS must provide reasonable notice before contacting other persons about his individual tax matters unless exceptions apply.

A taxpayer may request consideration if he/she disagrees with an earlier audit, but there must be new information with documentation that was not considered during the original examination.

This may get accepted if:

• Information that is submitted has not been considered previously

• The taxpayer filed a return after the IRS completed a substitute return for him

• The taxpayer believes the IRS made a computational or processing error in assessing his tax

• The tax liability remains unpaid or credits are denied

• I am able to provide power of attorney authorizations and am an enrolled practitioner under Circular 230.

• I can represent you without you ever sitting down with the IRS, unless compelled to do so through an administrative summons which is extremely rare.

• As a federally authorized tax practitioner under Sec. 7525, I can provide a limited privilege to communications between a taxpayer and myself to the extent the communication would be considered privileged if it were between an attorney and a taxpayer. For this privilege to apply, the communication must be for the purpose of securing tax advice with an expectation of confidentiality. This privilege is limited to noncriminal matters before the IRS or a federal court and generally does not extend to communications regarding tax shelters. Similar to the attorney-client privilege, if the communications are disclosed to others, the privilege can be waived.