IRS Representation Services

IRS representation services involve communicating directly with the Internal Revenue Service on a taxpayer's behalf in connection with defined federal tax matters.

Our role is to represent the taxpayer by presenting accurate records, complete documentation, and fact-based explanations so the IRS can evaluate the matter fairly and accurately.

Representation is fact-based, documentation-driven, and scoped to the engagement. We do not guarantee outcomes, and every representation engagement depends on accurate records and taxpayer cooperation.

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IRS Representation & Existing Clients

Clients enrolled in Tax-Ready Business receive limited IRS representation for the tax year covered by their active engagement.

The includes representation related to:

Federal returns prepared and filed by Zero Fluff Books
IRS notices, correspondence, or examinations directly tied to those returns
Communication with the IRS within the scope of the Tax-Ready Business engagement

Representation included in Tax-Ready Business is limited to the applicable tax year and matters arising from work prepared by our firm.

Matters outside that scope - including prior-year exams, expanded audits, or unrelated issues - may require a separate IRS representation engagement and fee.

Representation Services Offered

Field Examination Representation

(In-Person or Correspondence Examinations - Letter 2205 or similar IRS examination correspondence)

We provide representation during IRS field examinations for the following federal returns:

Form 1040 with Schedule A, C, D, and/or E

Flate Fee: $3,500

Payment Structure:

$1,500 due at engagement
$1,000 due at 30 days
$1,000 due at 60 days

Includes:

Submission of Form 2848
Direct communication with the IRS examiner
Review of IRS Information Document Request (IDRs)
Organization and preparation of supporting documentation
Representation during examiner meetings or calls
Written explanations supporting reported positions
Coordination through exam resolution

Assumptions:

One tax year
Standard individual or small business complexity
One Schedule C business

Additional Fees:

Additional Schedule C: $500 per business
Exam expansion to prior or subsequent years: $750 per additional year

Form 1120

Flat Fee: $5,000

Payment structure:

$2,500 due at engagement
$1,500 due at 30 days
$1,500 due at 60 days

Includes:

Form 2848 submission
Representation for the corporate examination
Documentation related to income, deductions, and balance sheet items
Coordination related to officer compensation or dividends
Expansion of officers' or owners' individual returns when directly related

Additional Fees:

Expansion to unrelated individual matters:
- $1,500 for the primary year
- $750 per prior or subsequent year
Exam expansion to additional corporate years: $1,500 per year

Form 1120-S or Form 1065

Flat Fee: $6,500

Payment Structure:

$3,000 due at engagement
$1,750 due at 30 days
$1,750 due at 60 days

Includes:

Form 2848 submission
Representation for the entity examination
IRS correspondence and examiner communication
Document preparation and presentation
Flow-through income review as it relates to owners' individual returns

Expansion to Individual Returns:

Included where necessary to address flow-through items related to the entity exam
Expansion for unrelated individual issues:
- $1,500 for the key/primary year
- $750 per prior or subsequent year

Additional Fees:

Exam expansion to additional years: $1,500 per year

Income Mismatch & Underreported Income Representation

(Correspondence Examinations - Letter 2531 or CP2000)

We provide representation during IRS correspondence examinations or requests for the following Letters/Notices:

CP2000

Flate Fee: $1,200

Payment Structure:

$1,200 due at engagement

Includes:

Submission of Form 2848
Full reconciliation of IRS-reported income to:
- Books
- Bank deposits
- Payment Processor reports
Identification and documentation of:
- Non-income deposits
- Duplicate reporting
- Income already reported
Preparation and submission of written response to the IRS

Scope Notes:

One notice, one tax year
Additional years, expanded issues, or expansion to field audit are quoted separately

Letter 2531

Flat Fee: $450

Payment Structure:

$450 due at engagement

Includes:

Form 2848 submission
Review of IRS notice and reported income
Reconciliation of information returns (including 1099's) to :
- Bank deposits
- Books and records
- Identified non-income items
Identification of discrepancies and missing documentation
Guidance on appropriate response path (Form 15114 completion)

Scope Notes:

Once notice, one tax year
Conversion to an examination requires a new engagement

Amended Returns

Amended federal returns prepared in connection with an active IRS representation engagement are priced consistent with our File-Ready federal tax return preparation package.

For standalone amended returns, pricing depends on the condition of underlying records. If books and records are complete and support the proposed changes, File-Ready pricing applies. If records require cleanup or reconstruction prior to filing, Clean + File pricing applies.

Additional Representation Options

Hourly Representation (When Flat Fees Are Not Appropriate)

Some matters are not well-suited for flat-fee pricing due to scope uncertainty or limited engagement needs.

Hourly rate: $150/hour
Minimum retainer: $750
Retainers are applied against time worked

Hourly representation is offered on a limited basis, requires approval, and begins only after a signed engagement letter is in place. No IRS contact occurs prior to engagement.

What Representation Does Not Include

IRS representation services do not include:

Guaranteed outcomes
Advocacy for unsupported or misleading positions
State or local tax matters
Payroll or sales tax issues
Appeals representation or Tax Court proceedings
Matters outside the defined scope engagement

Any expansion beyond the original scope requires written approval and additional fees.

Client Responsibilities

Effective representation requires cooperation. Clients must:

Provide complete and accurate information
Respond timely to document requests
Disclose all relevant facts related to the matter

We do not advise clients to conceal information or misstate facts.

Engagement Terms

All representation services require a signed engagement letter
Fees are flat-fee or hourly, as disclosed in the engagement letter
Work may pause if payment terms are not met
Scope is defined in writing prior to commencement

Nationwide Availability

IRS representation services are federally authorized and not limited by state. Services are available to taxpayers nationwide.

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