1. DON’T ignore the IRS.
2. Don’t mess with the IRS.
3. Don’t go to your appointment unprepared.
4. Don’t be late for the appointment.
5. Don’t volunteer information.
6. Don’t be condescending of education, experience, age, or gender.
7. Don’t be arrogant, even if you clearly have an upper hand.
8. Don’t flaunt your being a Lawyer or CPA to an agent who may have less qualifications.
9. Don’t insult.
10. Don’t bully.
11. Don’t raise your voice.
12. Don’t fight the auditor. This is a business assignment, not a personal attack against you.
13. Don’t create distance between you and the agent.
14. Don’t insist on indefensible positions. You’ll lose it anyway.
15. Don’t argue for the sake of arguing. You know who’s going to lose.
16. Don’t expect to win on all issues. Settle.
17. But don’t settle without adequate consideration.
18. Don’t reject the agent’s position without adequate analysis. It could be worse.
19. Don’t cheat.
20. Don’t complain about bureaucracy. Instead, use it to your advantage.
And if you don’t behave, don’t forget the fifth, if necessary.
* * *
Victor Santos Sy, CPA, MBA, provides professional services in accounting and tax controversy including IRS audit defense and offers in compromise. He also advises clients on choices of entity including corporations for small businesses and LLCs for rentals. Vic worked with SyCip, Gorres, Velayo (SGV – Andersen Consulting) and Ernst & Young before establishing Sy Accountancy Corporation at 704 Mira Monte Place, Pasadena, CA 91101. The firm celebrates its 35th anniversary this year. You may email tax questions to Vic at [email protected]. You are welcome to visit our website for more than 300 tax tips at www.victorsycpa.com.
