Can I represent myself in an IRS audit or do I need a professional?

You have the right to represent yourself in any IRS audit, but whether you should depends on the complexity and type of audit. For simple correspondence audits questioning a specific deduction or credit, many taxpayers successfully handle these by mailing in the requested documentation. For office and field audits, professional representation is strongly recommended. An experienced representative (enrolled agent, CPA, or tax attorney) knows what the IRS is looking for, how to frame your response, when to push back on improper requests, and how to minimize additional scrutiny. With a valid Power of Attorney (Form 2848), your representative can handle the entire audit without you being present, which prevents you from accidentally saying something that expands the audit scope. Studies show that taxpayers with professional representation achieve better audit outcomes on average. The cost of representation ($1,500-$5,000 for most audits) is typically far less than the additional tax that might result from a poorly handled audit. If you can't afford representation, the IRS Low Income Taxpayer Clinics (LITCs) provide free or low-cost help.