- To be represented by an attorney, CPA or enrolled agent during an audit. The taxpayer need not be present at an audit interview unless an administrative summons was issued to the taxpayer.
- To go to an audit without representation and at any time during the interview request to have the audit suspended to allow the taxpayer the right to consultation.
- To know why the IRS is asking for particular information and to understand the audit process.
- To make an audio recording of an IRS interview with advance notice. The IRS retains the same right.
- To be free of repetitive examination.