IRS notices can raise questions about returns, payments, missing information or collection activity. Gather all pages of the letter and identify the tax periods and response dates before your consultation. An Enrolled Agent can review notices within an agreed engagement and appropriate authorization; the options and outcome depend on the facts and applicable procedures.
Table of Contents
8 Situations to Discuss When Reviewing IRS Notices
- Notices: CP14 (balance due), CP2000 (underreporting), CP504/LT11 (levy warnings)
- Audits: Correspondence, Office, or Field exams
- Collections: Liens, levies, wage garnishments, passport issues
- Back taxes: Unfiled returns, transcript cleanup
- Payment plans: Streamlined, partial-pay, or short-term
- Offers in Compromise: Doubt as to collectibility/LI
- Penalty relief: First-Time Abate & reasonable cause
- Innocent Spouse: Relief & separation of liability
Florida has no personal income tax, but federal IRS notices still apply. Businesses may also have Florida corporate income tax and other state tax obligations.
What an EA Does for You
- Power of Attorney (Form 2848): We speak to the IRS so you don’t have to
- Transcript analysis: Accounts, penalties, interest, compliance checks
- Strategy & documentation: Build a defensible file for the IRS
- Evaluate installment agreements, offers in compromise, currently-not-collectible status and lien or levy relief separately. Each has distinct eligibility and procedural requirements; submitting a request does not guarantee relief. Currently-not-collectible status temporarily delays most collection and does not cancel the debt; penalties and interest generally continue. Lien and levy remedies require separate review.
- Future-proofing: Estimates, withholdings, entity and payroll planning
Review Process for IRS Notices
- Discovery (30 min): Goals, risk, and timeline
- Use the authorization appropriate to the task: Form 2848 generally authorizes an eligible individual to represent you for specified matters and periods; Form 8821 authorizes access to specified tax information and does not itself authorize representation.
- Compliance: File missing returns and set up estimated payments
- Monitor: Quarterly reviews and withholding/estimate adjustments
Documents and Notices to Bring
- Latest IRS letters (front and back if applicable)
- Prior tax returns and W-2/1099/K-1/1099-K
- Bank statements, merchant, and payroll reports
- Proof for claimed deductions/credits
- Cash flow and debt info to evaluate IA/OIC
Related Services
Explore: IRS Representation, Tax Preparation, Accounting & Bookkeeping, QuickBooks Cleanup, and Controller/CFO.
FAQs
EA vs. CPA vs. Attorney — which one should I choose?
EAs, attorneys and appropriately licensed CPAs have unlimited IRS practice rights, with proper authorization. Court admission is separate; qualifying nonattorneys may be admitted to the U.S. Tax Court. Obtain appropriately qualified legal counsel for criminal or other legal matters and choose the representative based on the specific case.
Can we work 100% remotely?
Confirm how records will be exchanged and which steps are required for the engagement. Verify the location and availability of any in-person meeting before travel.
How is pricing structured?
As an Enrolled Agent, we provide a flat fee for each separate phase, including detailed analysis, thorough compliance checks, and effective resolution, giving you the flexibility to select only the specific services you require. Alternatively, you have the option to choose our all-inclusive comprehensive full package, which covers every phase from the very beginning through to the final completion. We discuss the service scope and fees before work begins, including how additional work or changes to the engagement are handled.
How long does an Offer in Compromise or payment plan take?
A power of attorney authorizes specified representation; it does not itself resolve the debt, suspend collection or extend response deadlines. Timing and any collection protection depend on the specific request and applicable rules. An offer in compromise or payment plan is not guaranteed.
Ready to Resolve Your IRS Issue with an EA?
Before discussing notices, prepare copies of prior returns, payment records and earlier correspondence. Ask which matters and periods are included and how upcoming dates will be tracked. The IRS guide to notices and letters provides general background. Keep your own copies of notices and agreed next steps; a consultation does not change a response deadline.