If there’s any discrepancy with your tax filing, an IRS agent will likely want to interview you in person to gather as much additional information about you as they can. The more data you disclose, the more opportunities for the agent to find tax issues to examine.
Very often, IRS agents rely on taxpayers’ nerves during an interview to gather information (e.g. a person might end up talking too much and giving away too much about him- or herself). You have rights to protect yourself against IRS audits, so if an agent comes knocking and asks for an interview, here’s what you need to keep in mind:
Seek legal representation
You have the right to retain a legal professional who can represent you in an audit interview. The professional can be an attorney, certified public accountant, or enrolled agent. With legal representation, you will no longer have to face the IRS—any correspondence, call, and interview will be dealt with by your representative instead.
You don’t have to say “Yes” to an IRS agent’s invitation for interview
An IRS invitation is just that—an invitation. You can say “No” to it. To compel you into an interview, the IRS will have to send you a summons. Until then, let your legal representative handle any transaction you may have with the IRS.