Audits and Examinations: RAR, CP-2000, Burden of Proof, and IRC §7525
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Specific Areas of Representation. 25 min read, ~3,796 words.
IRS investigative authority flows from IRC §7601 (canvass districts) and §7602 (examine books and records, take testimony, issue summonses); reasonable time and place are set under §7605 and Treas. Reg. §301.7605-1. IRC §7525 privilege covers tax advice between a federally authorized tax practitioner and client in NONcriminal federal tax matters...
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- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
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