Who Can Represent You Before the IRS?

Understanding Audit Representation

So, youve received a letter from the IRS. Nervously, you open it. As you begin reading, you discover that the IRS is questioning certain deductions while threatening to disallow others.

DONT toss it in the garbage and forget about it. Doing so, may cause the IRS to waive your future rights, assess a new liability, or change your returns. In short, you will end up paying more while creating undo headaches for yourself.

But, lets say for the sake of argument, you might have disposed of such letters and would really like to remove this headache once and for all!

In this case, you will probably need the expertise of a real and experienced tax professional.

At Palma Tax Resolution, we provide stress-free and reliable solutions for tax relief and audit representation.

Our audit representatives are trained to develop a realistic strategy necessary to defend your position. He or she will assist you in the preparation of all documents required by the taxing authority. In many cases, your audit representative will handle all correspondence and attend all meetings on your behalf.

Many people use a tax professional to prepare their taxes. Anyone who prepares, or assists in preparing, all or substantially all of a federal tax return for compensation is required to have a valid Preparer Tax Identification Number (PTIN). All enrolled agents must also have a valid PTIN.

If you choose to have someone prepare your federal tax return, then you should know who can represent you before the IRS if there is a problem with your return. Here’s what you should know:

Representation rights, also known as practice rights, fall into two categories:

  • Unlimited Representation
  • Limited Representation

Unlimited representation rights allow a credentialed tax practitioner to represent you before the IRS on any tax matter. This is true no matter who prepared your return. Credentialed tax professionals who have unlimited representation rights include:

  • Certified Public Accountants
  • Enrolled agents
  • Attorneys

Limited representation rights authorize the tax professional to represent you if, and only if, they prepared and signed the return. They can do this only before IRS revenue agents, customer service representatives and similar IRS employees. They cannot represent clients whose returns they did not prepare. They cannot represent clients regarding appeals or collection issues even if they did prepare the return in question.

For returns filed after December 31, 2015, the only tax return preparers with limited representation rights are Annual Filing Season Program Participants. The Annual Filing Season Program is a voluntary program. Non-credentialed tax return preparers who aim for a higher level of professionalism are encouraged to participate.

Other tax return preparers have limited representation rights, but only for returns filed before January 1, 2016. Keep these changes in mind and choose wisely when you select a tax return preparer.

Our tax relief firm provides complete tax relief and tax preparation services which also include:

Miguel and his team are wonderful. Thank you for helping our business with our finances and taxes. Miguel went out of his way to provide minimize our taxes as well as resolved our back taxes/IRS problems due to my previous CPA’s errors. I highly recommend Palma Financial Services for their Tax Resolution, Accounting, Bookkeeping, and Financial Planning Services – Thank you Palma Financial team! ~ Isaac Park

Why Might You Receive An IRS Audit?

The IRS audit process is designed to collect the appropriate revenue for the government and increase the nations tax compliance. They compute taxpayers deductions based on their income levels. If your deductions vary greatly from how the IRS normal computations, the chance of error on the return becomes higher. Those problematic returns are more likely to be audited. In many cases, tax laws are subject to interpretation. There is currently no perfect and/or correct tax return.


As a trusted tax debt resolution company, Palma Tax Resolution has years of experience representing business owners and individuals who are facing IRS audits. Our experienced audit representatives will provide you the professionalism and protection you deserve when dealing with your IRS agent. You can count on us to put together all the documentary evidence you require to achieve a positive tax audit outcome. Whats more, we become a buffer between you and the IRS. There isnt a necessity for you to appear in meetings.

Are you looking to work with a reputable IRS audit representative?

Schedule a free consultation with us now!


Palma Tax Resolution understands that IRS audit agents will often try to widen the scope of the initial tax audit. They may include other years beyond the tax return, or other areas of the tax return in question. Our representatives can help our clients limit that scope and the amount of information the IRS agent requests to examine. Next, we will help you organize your tax records; a squeaky-clean taxpayer will be less exposed to IRS scrutiny.

Want to know how else our audit representatives can help? Heres a quick review of what we accomplish:

  • Save you more money you do not pay more than you owe
  • Protect your taxpayer rights
  • Present installment agreements or Offer in Compromise (OIC)
  • Eliminate the amount of proposed debt
  • Appeal and/or defend audit
  • Accurately identify which portion of your return is being audited
  • … and more!

They are the experts to see if you have any kind of tax issue… helped give us relief and answers to the unknown. Peace of mind is invaluable. They treated us with respect and made us feel welcomed and comfortable, especially when dealing with my own money. They treated us very well, thank you PFS! ~ Caley C.