How to Represent Your Client Before the IRS.

The article provides information on the book, How to Represent Your Client Before the IRS, by Bryan E. Gates. The author has designed this handbook to show tax practitioners, attorneys, and certified public accountants how to represent taxpayers in their dealings with the U.S. Internal Revenue Service (IRS). This book explains how lo present the merits of a taxpayer's case, and how to protect the taxpayer's rights. The author begins with an explanation of how the IRS is organized and then proceeds to the specifics of IRS enforcement and how to respond to it. The types of enforcements which are discussed are the examination of a tax return; the summons; levy, seizure and the federal tax lien; criminal investigation; and the 100% penalty.