This course describes the IRS operating divisions, the IRS Oversight Board, and the National Taxpayer Advocate which is essential to understanding the IRS audit process, an IRS examination, and the IRS collection process. Recognizing the involvement of the IRS Appeals division will help the professional prepare a protest of audit findings leading to a closing agreement and a settlement of the audit with a reduction in the tax deficiency findings. In addition to the compliance audit, the process of criminal fraud investigation by the IRS is described, including the workings of the statute of limitations. This course is most beneficial to professionals new to the representation of taxpayers before the IRS who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to representing taxpayers before the IRS.