On Wed, 9 Mar 2005 ritagoldman101[at]yahoo.com wrote:

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One is free to change representation at any time. However, since an EA and a
CPA are of equal authority before the IRS, there is no advantage to switching
just on account of how they hold their authority to represent the public before
the agency. Why do you think it makes a difference?

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She would have to rescind her prior 2848 authorizing the EA as her
representative (by issuing a new one naming the CPA AND taking an action
regarding the check-box that rescinds prior 2848s).

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It doesn't make sense, unless she's unhappy with the representative she has.

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"ritagoldman101[at]yahoo.com" <ritagoldman101[at]yahoo.com> wrote:

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Yes.

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She can hire any recognized rep she wants.

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I'm not sure why you think one would be better than other
unless it was a matter of either personal reputation or
skill involving specific EA or CPA.

--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com

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Hello Rita.

<ritagoldman101[at]yahoo.com> wrote:

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A wise choice. Many Enrolled Agents are in the business of
representing taxpayers in audits before the IRS. In fact,
you do realize that this is what an EA does?

I would presume that she and the Enrolled Agent have gone
over those records to identify any problems that may come
up. There should be no surprises about what issues will be
discussed during the audit, and what information will be
presented during the audit.

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She is able to change her representative at any time.
However, it seems that just at the time that the IRS is
making a decision on the case would be a poor time to decide
to stop and change representatives. It would seem to me
that if the IRS were "making a big deal" about something,
you would want the assistance of your current representative
that has been working on your case, not fire them and hire
another, who would need to get up to speed on the case.

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Yes. She has that right. But if she knows what she was
doing, she would let her representative, whether they are an
EA or a CPA or an attorney, disagree for her. She should
let her representative do his or her job. If she has a
problem with how the representative is doing their job, she
should speak to them directly, and make a change if desired.

There are procedures for disagreeing with the findings of an
IRS auditor. Announcing to the auditor that she doesn't like
the results and thinks she should hire a new representative
will not change the findings of the auditor.

Actually, in most cases, I do not have my client come into
the audit. If we do, it is because there is a specific
reason to do so. Your representative is best able to
present her case in a factual manner that keeps emotion out
of the equation.

Unless you think that incompetence is an issue (and if you
have any doubts, you need to investigate beforehand), you
likely should pick your representative and stick with them.
The only exception I can think of to this is that, if the
IRS brings up possible criminal matters against her, the EA
or CPA needs to immediately stop the case and get an
attorney involved as the representative.

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Audits? They happen all the time! (OK, a bit of accountant
humor...)

Reading your post, it appears you have two accounting
professionals you work with (the CPA and the EA). If you
have any doubts as to which should represent you, I would
meet with each of them and ask each one what kind of
experience they have representing clients in audits. Ask
them how familiar they are with the issues that you are
going to be audited on. Make sure they represent clients at
audits regularly. Ask each of them to go over with you
briefly the steps they might take or need to take in your
case.

Many EA's do not do IRS audit work. Many CPA's do not work
with tax matters very often. Many CPA's and EA's specialize
in such matters. You need to find the right representative
for your situation.

Good luck!
Bryan

--
Bryan Kellar, EA
Oregon Tax Help, Inc. -- Portland, Oregon
www.oregontaxhelp.com

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ritagoldman101[at]yahoo.com wrote:

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Although one could do that, it's not a good idea to change
representatives in the middle of an audit. For one thing,
the IRS might conclude the taxpayer is just trying to put
off paying taxes for as long as possible.

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That's fine.

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Why would she want to do that? What points is your daughter
concerned about? Keep in mind that simply disagreeing the
the IRS auditor doesn't mean she is correct or that she
would prevail no matter who her representative is.

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Why would she want to do that? (Change to a CPA that is - of
course she can direct her representative to proceed with an
administrative appeal if she wants to spend the money.) What
is it that makes you think your daughter would be better off
with a CPA than with an EA? If that is what you (or she)
believes, why not start with a CPA?

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Yes. Encourage your daughter to engage the best EA or CPA
possible, provide that tax professional with all the facts,
and stay home while the tax pro does his or her job.

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Changing representatives? It probably doesn't happen once in
10,000 audits.

Regards,
Bill
A North Carolina licensed CPA

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<ritagoldman101[at]yahoo.com> wrote:

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You are implying that an EA is somehow less qualified to
deal with some issue before the IRS than a CPA. EAs are
licensed by the federal government based solely on their
knowledge of taxation. CPAs are licensed by the states based
on their broad knowledge of accounting topics including
taxation, financial accounting, cost accounting, and
auditing. Attorneys can also represent you, again they are
licensed by the states based on their broad knowledge of the
law, which includes some tax law. Can an Attorney or CPA
specialize in taxation, of course. Are all attorneys and
CPAs tax experts, of course not. Any CPA, Attorney, or
Enrolled Agent can handle any issue before the IRS and their
individual experience and knowledge of tax law is what is
important, not the letters after their name.

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<ritagoldman101[at]yahoo.com> wrote:

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She sure can, even a Qualified tax Attorney could be
consulted, think of it as getting a second or third opinion,
so long as she's will to pay all three professionals for
their efforts, if her lack of confidence in the EA is just,
then a second opinion should be sought.

If the issues are clear cut (in favor of the IRS) but your
daughter refuses to see the reality, she is ~possibly~
wasting her money.

Sometimes this is viewed as opinion shopping, or delay of
action strategy, it can be disquieting for all parties when
representation keeps changing.

Audits & Collection actions tend to move in a clock work
like rhythm. If key deadlines for appeals opportunities are
missed, due to jumping horse mid stride she might create
more problems than facing the music as advised by the
initial EA's advice to her.

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ritagoldman101[at]yahoo.com wrote:

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I know of no reason why she could not do this. But... .
why?

An Enrolled agent who is engaged to represent a client at
audit should be chosen because he is, as an EA, qualified to
perform such representation. And that is why we carry the
designation, EA, because we do know ins and outs of
representation work. Why would it be advisable to change
horses in the middle of the stream?

Real point is this. choose either an EA OR a CPA because
that person is completely qualified to represent you to the
bitter end.

ChEAr$,
Harlan Lunsford, EA n LA
Wed 9 Mar 2005

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Can one switch from an EA to a CPA during an IRS audit?

My daughter is going to be audited by the IRS. She thinks
she has her records straight. So she is going to use an EA
to represent her.

If there are some points that the IRS makes a big deal of,
and my daughter disagrees, can my daughter refer the audit
to a CPA at that point in time?

Can she tell the IRS that she disagrees and wishes to refer
it to a CPA to deal with them?

Does anyone have any thoughts on something like this?
Does this happen often?

Regards,

Rita

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