When the IRS audits your return, you have the legal right to professional representation at every stage of the process — and exercising that right is one of the most consequential decisions you will make. IRS audit representation means authorizing a qualified tax professional to act on your behalf before the IRS: communicating with agents, producing documents, negotiating proposed changes, and — if necessary — escalating to IRS Appeals or US Tax Court. For high-net-worth individuals, business owners, and anyone facing an office or field audit, the question is not whether to retain representation, but who to retain and why the distinction matters. A CPA and a tax attorney are not interchangeable for every audit situation. Understanding the difference — particularly around attorney-client privilege, criminal exposure, and Tax Court access — can determine whether your audit resolves quietly or escalates into something far more serious. IRS audit defense Key Takeaways Any enrolled agent, CPA, or tax attorney can represent you in an IRS audit — but their powers and protections differ significantly. Attorney-client privilege protects communications with a tax attorney in civil IRS proceedings — CPA communications are generally not privileged. Only tax attorneys (and CPAs admitted to practice before the Tax Court) can represent you in US Tax Court litigation. If your audit has any criminal exposure — fraud, unreported income, offshore accounts — retain a tax attorney immediately. A team approach — attorney + CPA + enrolled agent — is the most effective structure for complex field audits. Who Can Represent You Before the IRS? Under Treasury Department Circular 230, the following professionals are authorized to represent taxpayers before the IRS in audit proceedings: Representative Type IRS Audit? IRS Appeals? US Tax Court? Criminal Defense? Attorney-Client Privilege? Tax Attorney Yes Yes Yes (if admitted) Yes Full (civil proceedings)...