If you feel that you are being treated unfairly by the agent handling your audit, it is possible to be reassigned to a different agent to complete the audit. While most agents are helpful and courteous, it is possible that there a few agents that may act unprofessionally or over step their authority during the audit process. Keep in mind that if an agent is just firmly asking you to adhere to deadlines or provide certain documentation, that does not constitute unprofessional conduct and you will have very little luck in getting a different agent.
Despite your best efforts, if you genuinely find yourself dealing with a difficult agent, there are a few options available to you. First, you can ask to speak to a supervisor. If you are unsuccessful or dissatisfied after speaking with the agent’s supervisor, you can contact the IRS Taxpayer Advocate Services. IRS taxpayer advocate services are free of charge and provide taxpayers an alternative to dealing with the agent if they are having issues during their audit. Taxpayer advocate services specialize in problem resolution and are available as a resource to taxpayers who are unsure of how to handle an issue with the IRS.
However, the best option would be to consult a tax attorney who can represent you before the IRS in an audit and you will no longer have to deal directly with the agent. Obtaining legal representation is also a good option for those who find that the audit process is too complicated for them or lack documentation to prove that their income and deductions are valid. An experienced tax attorney can negotiate on your behalf and help reach a fair settlement with the IRS for you.