Why Working with a Skilled Tax Lawyer Can Make All the Difference
Many taxpayers dread receiving that official-looking envelope from the Internal Revenue Service announcing that their return has been selected for an audit. The word “audit” alone can spark anxiety and confusion, making even the most diligent taxpayer feel powerless. But here’s the truth: you are far from powerless. The audit process is designed to ensure compliance, not to intimidate or punish, and federal law grants you a series of rights intended to protect you from overreach, abuse, or misunderstanding.
Audits can become complicated—especially when dealing with large amounts of documentation, ambiguous tax positions, or questions about intent. That is why hiring an experienced tax lawyer, such as those at the Timothy S. Hart Law Group, P.C., can be one of the smartest moves you make. Not only does a tax lawyer deeply understand the nuances of the Internal Revenue Code, but they can also directly communicate with the IRS on your behalf, ensuring that your legal position is presented clearly and effectively.
Below is a detailed explanation of your rights during an IRS audit—translated into plain, understandable language—and how a skilled New York tax attorney can protect and enforce them.
The Right to an Explanation of the Audit Process
The first and most fundamental right every taxpayer has during an audit is the right to understand what’s happening. You are entitled to a clear explanation of why the IRS selected your return, what specific items they are questioning, and how the process will unfold. For example, the IRS auditor must describe whether your audit will be handled via mail, at an IRS office, or at your home or place of business. Each type of audit has different procedures and expectations.
Your tax lawyer can request and review this information, ensuring you know exactly what’s being examined, what documentation you will need, and what deadlines apply. Having the process explained in detail significantly reduces the fear of the unknown and helps you prepare an organized response rather than reacting defensively.
The Right to Verify IRS Employee Identity and Information
Any time an IRS representative contacts you—whether by letter, phone, or in person—you have the right to verify their identity and understand the purpose of their contact. The IRS is required to inform you of the specific tax years in question and the nature of the inquiry.
With scams and fraudulent IRS impersonations on the rise, this right has taken on even greater importance. Your tax lawyer will always double-check the legitimacy of IRS communications before you respond to ensure you are not exposing sensitive personal or financial information to bad actors. Remember, the IRS does not conduct audits by email or sudden phone calls demanding payment; any real audit contact begins with an official letter.
The Right to a Reasonable Time and Place for the Audit
Federal law allows you to request a reasonable time and place for your audit appointment. You should not be forced into an inconvenient or disruptive meeting schedule. If you have retained a tax lawyer, the IRS will usually coordinate directly with your attorney to set up the audit, often allowing the meeting to take place in your lawyer’s office or at another neutral location.
A good attorney will ensure that the logistics of the audit do not interfere unnecessarily with your personal or professional life. You have control over when and where you meet, provided it remains within reasonable guidelines set by the IRS.
The Right to Representation During the Audit
One of the strongest and most valuable rights you have is the right to representation. You never need to attend an audit interview alone. A licensed tax lawyer, CPA, or enrolled agent can represent you during all phases of the process.
IRS auditors are trained professionals who conduct these examinations every day. They know how to ask probing questions that may unintentionally lead taxpayers into confusing or self-incriminating answers. A tax lawyer ensures all responses are clear, accurate, and legally sound.
In many cases, your attorney can appear on your behalf without you needing to attend at all.
The Right to Confidentiality and Privileged Communication
When you hire a tax lawyer, your communications are protected by attorney–client privilege. This means that anything you discuss about your case cannot be disclosed to the IRS or any other authority without your permission.
The IRS must also safeguard your sensitive data and adhere to strict confidentiality laws under Section 6103 of the Internal Revenue Code. Confidentiality breaches can lead to civil and, in some cases, criminal penalties for any IRS employee who violates this standard.
The Right to Be Notified of Third-Party Summonses
The IRS sometimes issues summonses to third parties—banks, employers, or business associates—to gather information relevant to your audit. However, you have the right to be informed if this occurs. You can even attempt to legally challenge or stop that summons if you believe it is overly broad or unjustified.
A qualified New York tax lawyer knows how to promptly respond to such actions. They may file a motion in federal district court to quash an improper summons or negotiate with the IRS to limit its scope.
The Right to Advance Notice of Third-Party Contacts
In addition to summons notifications, the IRS must generally provide advance notice if they intend to contact anyone else about your tax affairs. You can also request periodic updates listing any third parties they have contacted.
This requirement allows you to monitor the audit’s progress and understand where the IRS is seeking information. It prevents surprise discoveries and helps your attorney stay one step ahead, addressing issues promptly before they escalate.
The Right to Record IRS Interviews
You are permitted to make an audio recording of any IRS interview, provided you notify the agency in advance and supply your own equipment. This right helps ensure accountability and accuracy. Should a dispute later arise over what was said or agreed to, your recording can serve as valuable evidence.
The Right to Avoid Repeated Audits
The IRS cannot repeatedly audit you over the same tax return or issue without new evidence of wrongdoing. This protects taxpayers from unnecessary harassment and redundant investigations. Once an issue is resolved, it is generally considered closed absent significant new facts or fraud indicators.
Your attorney can cite this right if the IRS tries to reopen matters already settled. It ensures finality and lets you move on with confidence once an audit is completed.
The Right to Present Witnesses and Evidence
During an audit, you can present witnesses, letters, contracts, receipts, and other evidence to substantiate your tax positions. The IRS must consider all relevant materials before making a final determination.
An experienced lawyer will help you identify the strongest evidence to support your deductions, credits, or income reporting, and will organize and present that evidence in a professional, persuasive format.
The Right to an Independent Appeals Review
If you disagree with an audit’s findings, you can request a review by the IRS Office of Appeals. This division is designed to provide an independent, impartial review separate from the auditors who handled your case. The appeals officer cannot communicate informally (known as “ex parte” communication) with the original auditors about the merits of your dispute.
Your tax lawyer can prepare and submit a detailed protest letter explaining why you disagree with the findings, citing relevant tax law, court decisions, or procedural errors. Many cases are resolved favorably at this stage—often through negotiation—without the need for litigation.
The Right to Fair Treatment and Judicial Review
Sometimes, despite your best efforts, the audit process may lead to what you believe is an unfair or incorrect outcome. If so, you have the right to challenge the result in court. This could be through the U.S. Tax Court, a federal district court, or the Court of Federal Claims.
Additionally, if your rights are violated in a way that results in wrongful collection or abuse of power, you may have legal remedies available—up to and including monetary damages.
The Value of Having a Skilled Tax Lawyer on Your Side
The IRS audit process may seem straightforward on paper, but in reality, it involves thousands of pages of regulations and countless discretionary decisions by agency employees. That’s why representation matters. A skilled tax lawyer provides not only legal protection but also strategic guidance, giving you leverage and confidence throughout the process.
A tax lawyer such as Timothy S. Hart brings both legal and accounting expertise to the table, offering a dual perspective few professionals can match. Whether helping clients file unfiled returns, manage voluntary disclosures, negotiate Offer in Compromise agreements, or defend against criminal tax investigations, his firm emphasizes practical solutions that protect both financial and personal well-being.
Key Benefits of Legal Representation During an Audit
- Direct communication with the IRS so you do not have to interact personally with auditors.
- Careful review of your tax filings and financial documents before submission.
- Negotiation of audit adjustments, mitigating penalties or interest.
- Identification of procedural errors made by the IRS that could invalidate findings.
- Access to appeals and judicial remedies when warranted.
- Peace of mind knowing your rights and records are fully protected.
Professional representation also discourages aggressive IRS behavior. When the government recognizes that a qualified attorney is involved, it typically ensures the case is handled with greater precision and fairness.
Moving Forward with Confidence
An IRS audit does not have to be a frightening or traumatic experience. By understanding your rights—and using those rights strategically with the help of a knowledgeable tax lawyer—you can approach the process from a position of control, not fear. Each right exists to ensure transparency, fairness, and due process. More importantly, the presence of a skilled representative ensures those rights are actually upheld.
If you are facing an audit, a tax notice, or any kind of IRS inquiry, consider consulting a New York tax lawyer who is also a CPA, like Timothy S. Hart. The combination of legal and accounting knowledge means you will have a strong advocate who understands every side of the equation—from compliance to defense to resolution.
No taxpayer should go through an audit alone. With proper guidance, preparation, and experienced representation, you can navigate the process efficiently, resolve issues effectively, and emerge with your rights—and your peace of mind—intact.