IRS examination
IRS audit attorney in Washington, DC.
Mr. Powell answers the examiner and produces the records. He handles federal examinations nationwide from 1629 K Street NW, Suite 300 in Washington, DC. An IRS audit attorney represents individuals and closely held businesses during an Internal Revenue Service examination, including written responses, interviews, information document requests, proposed adjustments, and the administrative record.
The IRS says a Letter 525 protest should generally be filed within 30 days from the date of the letter. After a Notice of Deficiency, Internal Revenue Code section 6213(a) generally allows 90 days after the notice is mailed to petition the United States Tax Court, or 150 days if the notice is addressed to a person outside the United States. The U.S. Tax Court page sets out the full rule and the printed-date caveat.
Each matter begins with the IRS notice, the issues under examination, and the records that support the return.
The examination procedures on this page were checked on the cited official sources on September 7, 2026. Read the notice together with the governing law and any applicable deadline relief. This page does not calculate an individual deadline.
Choosing counsel
What to look for in an IRS audit attorney in Washington, DC.
Use criteria that match a civil IRS examination for an individual or a closely held business.
Tax Court admission
Confirm the lawyer can petition the United States Tax Court if a Notice of Deficiency arrives. Admission under Tax Court Rule 200 is separate from a state bar card.
Who handles the file
Ask which attorney will handle the examination, correspond with the IRS, and attend meetings.
Forum fit
Circular 230 lets CPAs and enrolled agents practice before the IRS. Consider the professional’s experience, the privilege applicable to legal advice, and admission to any court where representation may be needed. Compare credentials on the tax attorney vs CPA page.
Deadline discipline
The mailed notice and the date printed on it control. Letter 525 protest timing and Notice of Deficiency petition periods are notice-specific; do not rely on a web page to calculate your deadline.
Written fee quote
Prefer a free initial consultation and a written fee quote before any work begins over a paid “investigation” product.
The Law Office of Alexander Powell, PLLC represents individuals and closely held businesses in IRS examinations nationwide from Washington, DC. Mr. Powell is admitted in the District of Columbia and Maryland and before the United States Tax Court.
What is an IRS audit and what does it examine?
An IRS audit is a review of an individual’s or organization’s books, accounts, and financial records to determine whether the return reports information and tax correctly.
Read the mailed audit letter for the requested records and response instructions. The IRS says it first contacts taxpayers about an audit by mail, although the examination may proceed by mail or an in-person interview. Use the written document request to identify what to gather. If you want to submit electronic records, ask the auditor which formats the IRS can accept. When sending your response, request confirmation of receipt from the delivery service.
The examination record develops through the return, books and records, interviews, written responses, and any Form 4564 information document requests. A useful response identifies what the IRS asked, the records that exist, and the issue each record addresses.
How far back the examination can reach is set by 26 U.S.C. section 6501, checked on uscode.house.gov on September 10, 2026. The general period is three years from the date the return was filed. It runs six years where the return omits more than 25 percent of gross income, and it does not run at all where no return was filed, where the return was false, or where there was a wilful attempt to evade. The period can also be extended by written consent on Form 872, which an examiner may ask for near the end of an examination. Which period applies is a fact question, and this page does not answer it for a particular year.
IRS Statistics of Income ZIP Code files report return counts by income band. They do not report examination rates by ZIP Code.
Official source: 26 U.S.C. 6213
Official source: 26 U.S.C. 7521
Official source: 26 U.S.C. 6501
Official source: IRS Audits
Official source: IRS SOI ZIP Code data
The work
Read the notice.
Read the examination notice
Identify the tax years, issues, requested records, response deadline, and examiner communications.
Answer each Form 4564 request
Match the information document request to the records that exist, the issue under review, and the written response.
Build the administrative record
Organize the return, relevant facts, supporting records, written responses, and interview preparation around each disputed issue.
Review the proposed adjustment
Read the examination report and the notice that explains any IRS Appeals opportunity or United States Tax Court deadline.
Representation and taxpayer rights.
For a civil IRS examination interview, an eligible representative with your written power of attorney may attend for you. Under section 7521, the IRS generally cannot require you to accompany that representative without an administrative summons. If you clearly request a consultation with an authorized representative during an interview, the IRS must suspend it, except when the interview began under an administrative summons. Section 7521 does not apply to criminal investigations or investigations of IRS employee integrity. Publication 1 explains taxpayer rights and the examination, appeal, collection, and refund processes.
Official source: IRS Publication 1
Official source: The Right to Retain Representation
Questions
Common questions.
What does an IRS audit attorney in Washington, DC do?
An IRS audit attorney represents individuals and closely held businesses during an Internal Revenue Service examination. The work begins with the IRS notice, the tax years and issues it names, and the records that support the return, and it develops through written responses and any Form 4564 information document requests. Law Office of Alexander Powell, PLLC has an office at 1629 K Street NW, Suite 300 in Washington, DC and represents those clients in IRS examinations nationwide.
How does the IRS start an audit?
The IRS says it first contacts a taxpayer about an audit by mail, and the examination then proceeds by mail or through an in-person interview. The first letter identifies the requested information and the response instructions. An IRS audit is a review of books, accounts, and financial records to determine whether the return reports information and tax correctly. How far back it can reach is set by 26 U.S.C. section 6501, generally three years from the date the return was filed, six years where the return omits more than 25 percent of gross income, and unlimited where no return was filed.
What happens after an IRS examination?
An examination may end with no change, an agreement, or proposed changes the taxpayer disputes. The available next step depends on the document the IRS issues and the deadline it states. IRS Letter 525 may enclose an examination report and an opportunity to request review by the IRS Independent Office of Appeals, and the IRS says a Letter 525 protest should generally be filed within 30 days from the date of the letter. A Notice of Deficiency opens the separate period to petition the United States Tax Court under Internal Revenue Code section 6213(a), which is 90 days from mailing, or 150 days for a notice addressed to a person outside the United States.
Does a Washington, DC tax controversy attorney handle IRS audits nationwide?
Federal tax practice before the IRS is governed by Treasury Circular 230, and IRS and U.S. Tax Court representation may extend nationwide. Mr. Powell is admitted before the United States Tax Court. The firm's office is at 1629 K Street NW, Suite 300 in Washington, DC. State-law tax controversies are limited to the District of Columbia and Maryland, where Mr. Powell is admitted to the bar. The notice itself names the agency, and that is what decides whether the matter is federal or state.
What is the difference between an IRS audit and an IRS collection case?
An IRS audit reviews books and records to determine whether a return reports information and tax correctly, and it ends in a report, an agreement, or a Notice of Deficiency. A collection case concerns an assessed balance, a lien, a levy, or a payment option, and a final notice of intent to levy carries a 30-day Collection Due Process right under 26 U.S.C. section 6330. A collection notice is not an examination letter. The paper notice and the agency that issued it control which path applies.
What should I look for in an IRS audit attorney in Washington, DC?
Ask who will handle the examination, what experience that person has with the issues, and what the engagement covers. Request a written fee quote before work begins. Admission to the United States Tax Court under Tax Court Rule 200 is separate from a state law license. Confirm that admission if court representation may be needed. Treasury Circular 230 also permits CPAs and enrolled agents to represent taxpayers before the IRS.
What may follow an examination.
Review the proposed changes before signing an examination report or agreement. An audit may close without changes, with changes you understand and accept, or with changes you dispute. If you disagree, IRS guidance identifies a conference with an IRS manager, mediation, or an administrative appeal as possible next steps. The IRS qualifies the appeal option: enough time must remain on the statute of limitations. If you receive Letter 525, follow its protest instructions and send the appeal request to the office that issued it.
The IRS may send IRS Letter 525 with an examination report and an opportunity to request review by the IRS Independent Office of Appeals. The IRS says a Letter 525 protest should generally be filed within 30 days from the date of the letter. If the IRS later issues IRS Letter 3219, Notice of Deficiency, the Tax Court petition period in section 6213(a) applies. The U.S. Tax Court page sets out the full rule and the printed-date caveat.
Official source: Letters and notices offering an appeal opportunity
Official source: Taxpayer Advocate Service Letter 3219
Related pages
Related IRS audit resources.
- Washington, DC tax attorneyIRS examinations, appeals, collections, penalties, and U.S. Tax Court from the Washington, DC office.
- D.C. Office of Tax and Revenue disputesUse the District page when the notice comes from OTR rather than the IRS.
- IRS AppealsRead how the firm approaches review by the IRS Independent Office of Appeals.
- U.S. Tax CourtA Notice of Deficiency states a Tax Court deadline. Read how the firm approaches a Tax Court case.
- How do I respond to an IRS collection notice?Read the paper notice first when the paper is a collection letter, not an examination letter.
- IRS collectionsRead how the firm approaches unpaid balances, liens, levies, and collection hearing rights.
- Information document requestsRead how the firm approaches Form 4564 and an IRS audit document production.
- Audit reconsiderationReview the eligibility and record for asking the IRS to reconsider an audit assessment.
- IRS Letter CheckLook up the code printed on a supported IRS letter.
- Tax attorney vs CPARepresentation rights, privilege, and who can go to Tax Court, compared for an IRS audit.
- Audit vs collection caseAn examination questions the return; a collection case enforces an assessed balance.
- Tax controversy attorney vs big lawStaffing, billing, and who appears, compared with a large-firm tax group.
- Practice areasReview the firm’s federal, District of Columbia, Maryland, and international-reporting scope.
- About Mr. PowellRead the verified trial, appellate, and tax-law record.
- Writing & MediaReview tax controversy writing, speaking, and public work.
Send the letter code and the date printed on it.
Tell me what the IRS notice says it is examining and the deadline shown. Send only a high-level summary.
Schedule an initial consultationRequesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline.
Law Office of Alexander Powell, PLLC. 1629 K Street NW, Suite 300, Washington, DC 20006.