Navigating an IRS audit can be complex, but understanding the key resources, publications, and forms can make the process more manageable. The IRS provides guidance through official publications, Treasury regulations, and specific forms to help taxpayers and tax professionals comply with the law and protect their rights.

At Z Tax & Accounting, our IRS Enrolled Agents and tax experts help clients access these resources, interpret regulations, and respond effectively during audits.

Key IRS Publications and References

1. Publication 947 — Practice Before the IRS & Power of Attorney

• Provides guidance for tax professionals on representing taxpayers before the IRS.
  
  

• Explains procedures for Power of Attorney (Form 2848) and other representation rights.
  
  

2. Treasury Department Circular 230

• Governs practice before the IRS for attorneys, CPAs, and enrolled agents.
  
  

• Outlines rules for due diligence, professional conduct, and penalties for noncompliance.
  
  

3. Internal Revenue Manual (IRM)

• The IRM is the official operations manual of the IRS, detailing audit procedures, collection practices, and taxpayer assistance guidelines.
  
  

4. Publication 17 — Your Federal Income Tax

• Provides an overview of general tax law for individuals, including filing requirements, credits, and deductions.
  
  

• Useful for understanding IRS procedures and audit references.
  
  

5. Publication 4491 — VITA/TCE Volunteer Tax Preparers

• Guides volunteer tax preparers on proper procedures and documentation.
  
  

• Highlights responsibilities for accuracy, due diligence, and compliance.
  
  

Important IRS Codes Related to Audits

• IRC Code 7216: Criminal provisions protecting taxpayer privacy; violations can result in fines and imprisonment.
  
  

• IRC Code 6713: Civil penalties for unauthorized disclosure of taxpayer information.
  
  

• IRC Code 7525: Confidentiality privilege for taxpayer communications with federally authorized tax practitioners.
  
  

• IRC §10.22 (Circular 230): Rules for due diligence and ethical practice before the IRS.
  
  

Common IRS Audit Forms

1. Form 911 — Request for Taxpayer Advocate Service Assistance

• Initiates help from the Taxpayer Advocate Service (TAS) for unresolved tax issues.
  
  

2. Form 2848 — Power of Attorney and Declaration of Representative

• Authorizes a tax professional to represent you during audits, appeals, and collections.
  
  

3. Form 8821 — Tax Information Authorization

• Allows designated individuals to receive confidential tax information without giving full representation authority.
  
  

4. Form 8275 — Disclosure Statement

• Used to disclose items or positions on a tax return that may not be fully consistent with the IRS rules.
  
  

5. Form 843 — Claim for Refund and Request for Abatement

• Requests refunds or abatement of certain taxes, penalties, or interest assessed by the IRS.
  
  

6. Form 8453 — US Individual Income Tax Transmittal for IRS e-file Return

• Used to submit paper forms that accompany electronically filed tax returns.
  
  

Why These Resources Are Important

Understanding IRS resources, references, and forms helps taxpayers:

• Respond accurately and timely to audit requests
  
  

• Protect rights under the Taxpayer Bill of Rights
  
  

• Ensure proper documentation for penalties, deductions, and credits
  
  

• Access professional assistance effectively through Power of Attorney or TAS
  
  

At Z Tax & Accounting, we assist clients with:

• Preparing and submitting audit forms
  
  

• Interpreting IRS publications and regulations
  
  

• Representing taxpayers during audits, appeals, or collections
  
  

• Ensuring compliance while minimizing penalties and interest
  
  

📞 Contact Z Tax & Accounting today to get expert guidance on IRS audit resources, references, and forms.

Back to IRS Audits & Representations