Representation Matters

During the 1700s, American colonies under British rule coined the phrase “taxation without representation.” This opposition to being taxed without having a say in government was a major factor in the American Revolution. Today, there are still areas such as the District of Columbia and United States territories that lack voting representation in Congress. However, we’re not discussing representation in Congress here, but rather representation before the Internal Revenue Service (IRS). Some people are taxed without being able to represent themselves, but this is where professionals like us come in.

As Circular 230 professionals, we ensure that every taxpayer has the right to representation before the IRS. Tax laws can be complex and confusing, even for professionals who study them. When facing an IRS audit, having professional representation is crucial. Tax attorneys, certified public accountants (CPAs), and enrolled agents (EAs) have a deep understanding of tax laws and the audit process. Our expertise allows us to navigate the intricacies of the tax code, interpret relevant statutes and regulations, and effectively advocate for our clients. Representation ensures taxpayers aren’t at a disadvantage when dealing with the IRS on their own.

Tax audits can be overwhelming and intimidating for individuals and businesses. The IRS has significant power to examine records, question taxpayers, and propose adjustments to tax liabilities. Without proper representation, taxpayers may unknowingly provide information that could be used against them. Representation acts as a safeguard, protecting taxpayer rights and ensuring that the audit process is conducted within the boundaries of the law. Representatives act as advocates, preserving taxpayers’ due process rights, protecting against unreasonable demands, and minimizing the risk of potential abuses.

Representation has different meanings for different clients. For example, there are underserved populations that need representation but may not be able to afford it, advanced issues that could become criminal, and different levels within the IRS that require different approaches. This issue will provide a broad range of representation topics that are relevant to our profession.