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Audit Representation and Defense

Understanding Tax Audits

There are many different types of taxes, including federal and state income tax, various employment taxes, sales and use tax, and California franchise taxes. In addition to the wide variety of tax categories, there are several distinct government agencies that help administer those taxes: the Internal Revenue Service (IRS), the Franchise Tax Board (FTB), the Employment Development Department (EDD), and the Board of Equalization (BOE)–all of which can initiate an audit or become part of the audit process.


Each governmental agency has its own unique set of rules and procedures which dictate the audit process. For example, if a determination cannot be agreed upon, there may be an opportunity to apply for audit reconsideration, to request an appeal, to file a tax court petition, or to request a hearing before the BOE; however, there can be a conflict in timing and procedural requirements among the agencies. Additionally, if a deadline is missed or a process is incorrectly followed, it may appear to be too late to fight an adjustment. In any case, there might be an alternative procedure available based on the specific agency that initiated the audit.


Know Your Rights

When you are selected for an audit, knowing your rights and responsibilities ensures that you have the ability to dispute any bill with which the government may present you. Preparation is also key in order to understand all of the potential risks involved in eliminating and reducing any proposed increases in tax, penalties, and interest.

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