An Enrolled Agent is federally licensed by the IRS and holds unlimited representation rights, the same authority granted to CPAs and attorneys. That means an EA can speak to the IRS on your behalf, handle the entire response process, and represent you in audits, collections, and appeals across all 50 states. You don’t have to deal with the agency directly once you’ve signed a Form 2848 Power of Attorney authorizing the EA to act for you.

The first thing an EA does when you bring in a notice is figure out what it actually says. IRS notices use codes like CP2000, CP504, LT11, or Letter 525, and each one means something specific. Some are simple math corrections that need a quick response. Others signal proposed changes to your return, balance due, intent to levy, or an opening of an audit. Misreading the notice or ignoring the deadline can turn a manageable issue into wage garnishment or a lien.

Once the notice is understood, the EA pulls your IRS account transcripts to see what the agency has on file. This often surfaces information the notice itself doesn’t include, like the source of the discrepancy or other years that may be affected. From there, the EA drafts a response with supporting documentation, files it within the deadline, and follows up until the matter is resolved.

For audits, an EA prepares the document request, organizes records, communicates with the examiner, and attends meetings so you don’t have to. For balance due notices, the EA can request a payment plan, offer in compromise, or currently not collectible status depending on your financial situation. For penalty notices, the EA can request abatement when reasonable cause exists or first-time abatement applies.

Gina Bertone is an IRS Enrolled Agent and provides IRS tax representation for clients dealing with notices, audits, and collections. Having someone with representation authority handle the IRS keeps the communication professional and accurate, which usually leads to better outcomes than business owners get trying to navigate it themselves.

If you’re already a client receiving ongoing bookkeeping, tax and consulting services, the response process is faster because your records are already organized and accessible. If you’re not, the first step is gathering whatever documentation supports your position. Either way, the worst thing to do with an IRS notice is set it aside. Deadlines on these letters are firm, and the options available to you shrink the longer you wait.