You Have a Right to Representation. Use It.
If you're facing an IRS audit or notice, who represents you matters. Zero Fluff Books is led by Lauren Twitchell, an Enrolled Agent and former IRS Revenue Agent with 4.5 years inside the SB/SE division. She has conducted examinations, reviewed documentation, and built cases from the government side. That experience is now on your side.
IRS Representation Services
Field Examination Representation
A field examination is a formal IRS audit of your return. Unlike a correspondence notice, it involves an assigned examiner, document requests, and scheduled meetings. The outcome can include proposed adjustments, additional tax, and penalties.
Zero Fluff Books provides representation during IRS field examinations for the following federal returns:
Form 1040 with Schedule A, C, D, and/or E
Flat Fee: $3,500
Includes:
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Submission of Form 2848
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Direct communication with the IRS examiner
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Review of IRS Information Document Request (IDRs)
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Organization and preparation of supporting documentation
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Representation during examiner meetings or calls
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Written explanations supporting reported positions
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Response to proposed adjustments within the examination process
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IRS Appeals representation if the examination is not resolved the at the examiner leve
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Basic IRS payment plan setup if additional tax is assessed
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Coordination through exam and appeals resolution
Assumptions:
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One tax year
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Standard individual or small business complexity
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One Schedule C business
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Payment plan setup applies to standard IRS installment agreement only
Additional Fees:
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Additional Schedule C: $500 per business
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Exam expansion to prior or subsequent years: $750 per additional year
IRS exams frequently expand to prior or subsequent years, or to additional business entities. Any expansion beyond the original scope is defined in a written amendment before work continues.
Correspondence Examinations - CP2000 / Letter 2531
IRS income mismatch and underreported income notices
A CP2000 is a notice proposing additional tax base don income the IRS received from third parties that does not match your return. A Letter 2351 is a pre-notice information request asking you to reconcile reported income before a formal adjustment is made.
Zero Fluff Books provides representation for the following IRS correspondence examination notices:
CP2000
Flat Fee: $1,200
Payment Structure:
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$1,200 due at engagement
Includes:
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Submission of Form 2848
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Full reconciliation of IRS-reported income to:
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Books
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Bank deposits
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Payment Processor reports
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Identification and documentation of:
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Non-income deposits
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Duplicate reporting
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Income already reported
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Preparation and submission of written response to the IRS
Scope Notes:
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One notice, one tax year
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Additional years, expanded issues, or expansion to field audit are quoted separately
If the IRS expands the matter beyond the original notice, requests additional tax years, or opens a separate examination, additional representation is quoted separately before work continues.
IRS Appeals Representation
Your exam is closed. You disagree with the results. You still have options.
When an IRS examination concludes with proposed adjustments you believe are incorrect, you have the right to request an independent review by the IRS Office of Appeals before any assessment becomes final. Appeals is separate from the examination division. Its role is to resolve disputes without litigation, and many cases that reach Appeals resolve without going to court.
This may be appropriate if:
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You received a 30-day letter or Notice of Deficiency following an examination
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You disagree with the proposed adjustments and have documentation to support your position
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You did not previously have professional representation, or your prior representation did not adequately document your position.
What's Included:
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Review of the examination report and proposed adjustments
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Preparation of a formal written protest letter with factual summary and legal basis for disagreement
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Submission to IRS Office of Appeals
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Direct communication with the Appeals Officer
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Document preparation and presentation supporting your position
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Coordination through resolution
As a former IRS Revenue Agent in the SB/SE division, I built examination cases from the inside. I know what documentation an Appeals Officer expects to see, what arguments carry weight, and where examination reports are weakest. That perspective is what you bring to Appeals when you work with Zero Fluff Books.
Scope Note:
This engagement covers federal income tax matters only. Tax Court proceedings require an attorney and are outside scope. If your 90-day period has passed, contact us immediately - deadlines in the Appeals process are jurisdictional.
Pricing:
Flat Fee: $3,500 - $6,500 depending on complexity and amount at issue. Intake begins through the secure client portal. After your information is reviewed, Zero Fluff Books will provide next steps, which may include a discovery call before engagement.
Penalty Abatement
IRS penalties are not always final. Two administrative options exist.
The IRS assess penalties for failure to file, failure to pay, and failure to deposit. In certain circumstances, those penalties can be reduced or removed through an administrative abatement request without going to court.
First-Time Penalty Abatement
First-Time Penalty Abatement is an administrative waiver available to taxpayers with a clean compliance history.
Eligibility generally requires:
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No prior penalties in the past 3 years
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Current on all filing obligations
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Current on payment or in an active installment agreement
Applies to:
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Failure-to-file penalties
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Failure-to-pay penalties
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Failure-to-deposit penalties
Flat fee: $450 - $650
First-Time Penalty Abatement is based on compliance history rather than hardship. If the taxpayer qualifies, the request is typically more straightforward than a reasonable-cause abatement request.
Reasonable Cause Abatement
Reasonable Cause Abatement is a written request documenting why the taxpayer had legitimate reason for non-compliance.
Common reasonable cause situations include:
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Serious illness
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Natural disaster
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Reliance on professional advice
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Death of a family member
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Other circumstances beyond the taxpayer's control
Flat fee: $850 - $1,500 depending on complexity and documentation volume.
The IRS makes the determination on reasonable cause. We evaluate eligibility honestly before engagement and do not take cases where the facts do not support the argument.
What Representation Does Not Include
IRS Representation services do not include:
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Guaranteed outcomes
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Unsupported or misleading positions
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Tax Court proceedings
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Criminal tax matters
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Payroll or sales tax matters
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Offer in Compromise preparation or submission
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Complex collection matters outside the written engagement scope
Any expansion beyond the original scope require written approval and additional fees.
Payment Plans and Offers in Compromise
Basic IRS payment plan setup may be included when additional tax is assessed as part of a covered representation engagement.
Offer in Compromise services are not included in standard IRS representation engagements. If an Offer in Compromise appears appropriate, Zero Fluff Books may discuss that option separately after reviewing the taxpayer’s facts, compliance status, financial information, and IRS account history.
Not every taxpayer qualifies for an Offer in Compromise. We do not recommend OIC filings where the facts do not support the request.
Engagement Requirements
Effective IRS representation requires cooperation, accurate information, and timely document submission.
Clients must be comfortable using secure virtual and cloud-based platforms, including the client portal, electronic document upload, electronic signatures, secure messaging, and online payment tools.
All representation services require a signed engagement letter before work begins. Fees, scope, payment terms, and client responsibilities are defined in writing before representation begins.
Zero Fluff Books provides federal IRS representation nationwide. State, local, payroll, and sales tax matters are outside scope unless separately agreed in writing.