SEE-3 - Specific Areas of Representation - Section 3.3

Represent a taxpayer in an audit or examination and before the Office of Appeals, including audit types, the 30-day and 90-day letters, and the protest and appeals process.

Represent a taxpayer through correspondence, office, and field examinations, responding to information document requests and managing the scope of the audit. Apply the post-examination path: the 30-day letter and the right to file a written protest to the independent Office of Appeals, and the statutory notice of deficiency (90-day letter) that preserves the taxpayer's right to petition the Tax Court without first paying the tax.

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