Who can stand in for you
Attorneys, certified public accountants, and enrolled agents can generally represent taxpayers before the IRS in audits once they are authorized. Authorization is given through a power of attorney filed with the IRS, which lists the specific taxes and years it covers, so a form that names the wrong periods leaves gaps. With it in place, the examiner typically contacts the representative rather than you. You may still be asked to provide information, and in some situations the IRS can require a taxpayer to appear. Your representative's role is to manage requests, attend meetings, and present your positions.
How confidentiality differs by advisor
Communications with an attorney for the purpose of legal advice are generally protected by the attorney-client privilege. There is also a narrower federal privilege for tax advice from other authorized practitioners, but it does not apply in criminal tax matters and has other limits. When an accountant's help is needed in a matter with any criminal risk, attorneys sometimes engage that accountant directly so the work can be treated as part of the legal advice. These choices are easier to make at the start than to fix later. What you have already said to anyone about the audit is worth telling us.
Handing the file over
Bring the audit letter, any information document requests, and copies of everything already sent to the IRS, along with the returns under review and the records behind them. Tell us whether a preparer or another representative has been involved and whether they are still in contact with the examiner. We review the scope, file the authorization, and take over communication on an agreed date. In a first meeting we also discuss whether the audit looks routine or whether anything in the file calls for a different approach, and what that would mean for who should be involved.
