An examination of a taxpayers' tax return(s), in the United States, is an event that should be approached in a professional manner with a good grasp of fundamental ground rules. A successful approach includes a solid feel of IRS agent psychology, so that said agents' attitudes and anticipated behaviour are fully familiar to the taxpayers' representative. Additionally, the average taxpayer should elect the option of not appearing face-to-face at an IRS examination; they send their legal representative instead (CPA, Attny, etc.) Said rep knows how to valuate the issues that arise, how to get them "put on the table", and then negotiate in a fashion which IRS agents can save face, net the t/p the best bottom-line dollar results, and satisfy said IRS with an acceptable closing of the tax case.

Unknown to the general public, IRS agents are evaluated on the number of cases closed; not the amount of EACH individual case closed. A large case assessment by an agent may provide them with some bragging rights around the water cooler; but it is not what their superiors use in evaluating the "productivity" of individual agents. The above is just a sampling of the long list of variables that come into play during an individuals' tax audit. Hence, it is with an objective point-of-view that I suggest using professionals when a t/p finds themselves at mercy of IRS.

A short anecdote: Upon the completion of an unsatisfactory phone conversation re tax issue of one of my clients; I stated "that is just not "fair". Their blunt reply was: "We (the IRS) never claimed to be fair"!