CPA – Representation Before Tax Authorities

A CPA can act as a client’s representative before state and federal tax authorities. A CPA might serve as a personal representative, or reply to correspondence concerning tax returns or provide explanations, schedules, and other documents in tax examinations.

CPAs get involved in specific activities such as the following:

• Challenging the IRS position regarding issues on which there are conflicting points of view
• Preparing a protest that cites reasonable cause to abate a penalty assessed to an individual for the late filing of a tax return
• Presenting oral and written arguments before an IRS appeals conference
• Release wage garnishments and bank levies
• Release a lien
• Prepare and submit an Offer in Compromise
• Prepare and submit an Innocent Spouse Petition
• Represent a client during an IRS or State Audit
• Assist in a Criminal Tax Defense under a Kovel Agreement
• Prepare unfiled and delinquent returns
• Negotiate an Installment Agreement
• Evaluate whether Bankruptcy may discharge taxes
• Review the potential expiration of the collection statute
• Address state or city sales tax issues
• Resolve payroll tax issues
• Other tax services

The CPA is an important part of your professional advisory team and a CPA’s advice is essential for special projects. For example, a tax consulting engagement for a commercial real estate venture will involve the CPA in consultations with the developers, syndicator, investment bankers, architects, construction engineers, and attorneys.

In a pension and profit-sharing plan engagement, the CPA will work with actuaries, attorneys, insurance company representatives, trustees of the plan, and investment counselors.

Whether you’re concerned about your personal tax return, looking at your company’s finances, or assessing your financial goals, CPAs are the professionals trained to give you sound advice.