Overview

Professional representation gives taxpayers technical, procedural, and negotiation expertise during an IRS appeal. Appeals officers review the facts, law, and administrative procedures; a seasoned representative organizes testimony and documents to make those elements clear and persuasive (IRS Appeals overview: https://www.irs.gov/appeals).

Who can represent you

  • Tax attorneys, certified public accountants (CPAs), and enrolled agents (EAs) commonly represent taxpayers in IRS administrative appeals.
  • To act on your behalf with the IRS you should complete a Power of Attorney (Form 2848) or a Tax Information Authorization (Form 8821) so the IRS will discuss your case with the representative (Forms: https://www.irs.gov/forms-pubs/about-form-2848, https://www.irs.gov/forms-pubs/about-form-8821).
  • Note: different rules apply if you escalate to litigation (U.S. Tax Court or federal court). Check court rules before assuming the same representation rights apply.

When to engage a professional

  • Complex tax issues (multi-year adjustments, basis questions, complex business transactions).
  • Large potential liabilities or penalties where negotiating a settlement or offers in compromise could materially change your outcome.
  • Collection matters (e.g., liens, levies, installment agreements) where Appeals or the Collection Due Process process is involved.

How representatives improve an appeal

  • Case assessment: they identify legal and factual strengths and weaknesses and prioritize issues that Appeals will review.
  • Evidence and organization: they assemble a persuasive appeals packet (written protest, exhibits, and citations to law and IRS guidance). See our guide on preparing an appeals packet for process and structure: Filing an Appeal: Step-by-Step Through the IRS Appeals Process (https://finhelp.io/glossary/filing-an-appeal-step-by-step-through-the-irs-appeals-process/).
  • Advocacy and negotiation: experienced reps know how to present settlement options and where Appeals officers have discretion.
  • Procedural protection: representatives prevent missed deadlines, incorrect notices, or procedural errors that can derail an appeal. For conference expectations and preparation tips, see: What to Expect in an IRS Appeals Conference (https://finhelp.io/glossary/what-to-expect-in-an-irs-appeals-conference/).

Typical fees and pricing considerations

Fees vary widely by representative, geography, and case complexity. Typical hourly ranges (subject to market variation):

  • Enrolled agents: commonly lower hourly rates; many handle mid-size appeals.
  • CPAs: often used when financial or accounting analysis is central.
  • Tax attorneys: often higher rates for litigation risk or complex legal issues.
    Always get a written engagement letter that explains scope, billing method (hourly, flat fee, or contingent arrangements in limited circumstances), and estimated costs.

Selecting the right representative

  • Look for prior experience with IRS Appeals and tangible outcomes in comparable cases.
  • Ask how they will prepare the written protest and what evidence they will present.
  • Confirm who will attend conferences and whether you will participate.
  • Verify credentials and availability, and request references.

Common mistakes to avoid

  • Waiting too long to retain help, which can miss deadline windows for administrative appeal rights.
  • Failing to sign Form 2848 or 8821 and expecting the IRS to communicate freely with a representative.
  • Overlooking administrative avenues like reasonable cause submissions, penalty abatement, or Collection Due Process hearings.

Next steps and practical checklist

  1. Review the IRS notice carefully and note appeal deadlines.
  2. Determine whether the dispute is best handled administratively (Appeals) or requires court action later.
  3. Gather your tax records, correspondence, and audit workpapers.
  4. Contact two or three experienced representatives, request engagement letters, and confirm their Appeals experience.
  5. File Form 2848 or 8821 promptly if you select a representative.

Authoritative sources

Professional disclaimer

This article is educational and does not constitute tax, legal, or financial advice. For guidance tailored to your situation, consult a qualified tax professional or attorney.

Notes on sources and experience

The points above reflect commonly accepted IRS procedures and best practices for appeals as described by the IRS and the Taxpayer Advocate Service. In my practice helping taxpayers prepare appeals, timely documentation and a clear written protest are the most frequent factors that improve outcomes.