In rare cases, there will be a “field audit” in which an IRS tax agent will come to your home or place of business to seek further information or documentation. Many taxpayers wonder initially if an IRS tax lawyer is necessary when they’re being audited. Some may believe that hiring IRS tax lawyers would be an admission of guilt or fraud, and that an auditor would presume they’re hiding something if they have representation.
http://www.tax-tiger.com/tax-relief-blog/2015/01/16/should-an-irs-tax-lawyer-be-present-during-a-tax-audit/
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