Introduction to IRS Examination Representation 2026

2 IRS CE/CTEC/NASBA CPE*

Most tax professionals will see an audit notice land on a client's desk before they have the procedural reps to handle one. Correspondence exams arrive routinely; office and field exams less often, but when they do, the practitioner has thirty days from the 30-day letter to decide whether to sign, push back at the group manager level, or protest into Appeals.

This program walks the full lifecycle of an IRS examination from the practitioner's seat: how returns get selected, what each type of audit looks like, who's on the other end of the table, and what to do at each branch point — from securing the Form 2848 through the agree/disagree decision after the closing conference. It covers the §6501 assessment statute and its exceptions, working an Information Document Request without overproducing, transcript and FOIA strategy, and the procedural fork between Appeals and Tax Court off the 90-day letter.
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*Self-Study recording not available for NASBA CPE credit.

NASBA Field of Study: Taxes

IRS Program #: 7Q3WU-T-00898-26
CTEC Course #: 6248-CE-00244