Power of Attorney
We work with a power of attorney granted by you, and limited to the audit or issue at hand. We then can act on your behalf and keep the audit agencies from contacting you. Although we have the full authority to act on your behalf, we do not sign any agreements or commitments without first securing you full approval.
We contact the auditor and respond to the request for information and electronic submission. We negotiate the scope of the audit and the manner in which the examination will be conducted including the sampled transactions and how the sample results will be used to project findings.
Examination in our Office
We take the required documents from your business to our office. This keeps the auditor from constantly asking questions of your employees and having them stop working to get each document the auditor wants to examine. It also keeps the auditor from overhearing employees talk or seeing what goes on at your location. This also avoids disruptions to your normal workdays and having vendors and customers know that you are being audited.
We review each sales and purchase transaction before an auditor examines them. We advise you how to properly post and report transactions to minimize tax impact and have responses ready for the auditor if they ask about particular transactions. We determine what portions of your electronic accounting system to allow the auditor to see.
We review the draft notices and exhibits prepared by the auditor to compare them with what we have previously discovered. We argue the taxability of the transactions the auditor has listed on the exhibits and argue the point of law for these transactions in your business. The exhibits are accurate and contain only the undisputed transactions when you get them, avoiding hours of your time disputing hundreds of items we have already had removed.
We hold pre-, post-, and interim-conferences with the auditor and supervisors up to the level of Service Center Managers and Regional Managers. If the taxability of any transactions is still not resolved to your advantage and our agreement, we will prepare a Request for Technical Assistance and send it to the General Council of the agency. We will review the Technical Assistance Advisory when the General Council’s office responds.
Appeal and Protest
When we cannot come to agreement with the audit department, we will prepare and support a formal appeal or protest and present it to the Dispute Resolution Section. We will outline and document where we believe the auditor is incorrect and provide information about the treatment of similar issues in other audits.
Payment Plans and Compromises
When we have resolved every issue possible, we will prepare request for payment plans when the assessment is sufficient to cause enough negative cash reserve to damage your business’ financial position. We will prepare a request for compromise on one basis or more if there is not sufficient cash flow to satisfy the assessment in a reasonable time.
We will assist you in the location of an attorney to litigate your position in court if we have not been able to resolve disputed issues even through the appeals and protest process. Although the attorney will prepare court documents and litigate, we will continue to represent you and prepare all of the technical, legal and factual arguments to be litigated.