What is IRS representation, and who can do it?

IRS representation is standing in for a taxpayer before the IRS: answering notices, negotiating audits, filing offers, requesting levy releases, and taking cases to Appeals or the Taxpayer Advocate Service. Federal law limits representation to three groups under Circular 230: attorneys admitted to any state bar, Certified Public Accountants (CPAs), and Enrolled Agents (EAs). A paid preparer with only a PTIN cannot represent you. Rubric Financial's IRS representation practice is led by Nitasha Ahuja, EA, a former IRS professional with 15+ years inside the agency.

I got an IRS notice, what should I do first?

Send us the notice (or bring it to a call), and do not respond to the IRS yet. The specific notice code (CP2000, CP14, CP504, LT11, Letter 3172, etc.) drives everything: the response window, the correct form, and whether the collection clock is running. A same-week response plan lets us handle the deadline properly instead of missing it.

How does an Offer in Compromise actually work?

An Offer in Compromise (OIC) settles a federal tax debt for less than the full amount when the IRS's Reasonable Collection Potential (RCP) analysis says the full balance is not collectible within the collection statute. The math: monthly income minus IRS-allowable living expenses, times a 12-month or 24-month multiplier, plus the equity in your assets. We model the RCP before filing so you know whether the offer is likely to be accepted. Filing an OIC that is auto-rejected takes 6–12 months out of your collection window, so the modeling matters.

How is Rubric Financial different from a national tax-relief company?

Two differences. First, work is led directly by Nitasha Ahuja, EA, a former IRS professional, not routed through a call center or handed to a rotating case manager. Second, we quote a fixed fee after a discovery call, per matter, before any transcripts are pulled or forms are filed. The FTC has repeatedly sued the national tax-relief industry over upfront fees paid for promises no practitioner can make. We do not work that way.

Can you help with unfiled tax returns from prior years?

Yes, and this is almost always where a real tax-debt resolution begins. The IRS will not negotiate with a non-filer, and the collection statute does not run on an unfiled year. We reconstruct the returns from wage-and-income transcripts, prior-year records, and, where necessary, third-party data pulls, then file them and put the resulting balance on the correct resolution track (installment agreement, Offer in Compromise, or Currently Not Collectible).

Can you defend me in an IRS audit?

Yes. Nitasha handles audit defense end-to-end: reviews the audit letter and the years at issue, files Form 2848 Power of Attorney so the IRS talks to her instead of you, assembles the substantiation package, negotiates the examination directly with the revenue agent, and, if the initial determination is wrong, files the appeal to the Office of Appeals. Correspondence, office, and field audits are all in scope.

How long does an IRS resolution take?

It depends on the case. A well-documented CP2000 response resolves in 60–90 days. An Offer in Compromise takes the IRS 6–12 months to evaluate. An installment agreement is often approved the same call. Penalty abatement takes 30–90 days. Audits run 3–9 months for correspondence, 6–18 months for office or field. We tell you the realistic window up front, not a marketing number.

Do you handle state tax notices and audits too?

Yes, and they usually come together. A federal audit adjustment feeds automatically into most state returns, and a state assessment often surfaces federal issues too. We coordinate the federal and state cases so nothing falls through the middle. California FTB, EDD, and BOE/CDTFA notices are the most common; other states are handled through our multi-state tax practice.

Can you help stop or release an IRS levy?

Yes. If a levy has been issued but has not yet been paid over, we can request an emergency release under §6343 on hardship grounds. If the notice is still in the LT11/L1058 window (30 days), we file a Collection Due Process appeal, which stops the levy while the appeal runs. Filed lien withdrawals and subordinations (for a refinance or sale) are also handled.

Do you work with clients outside California?

Yes. Enrolled Agent authorization is federal and covers representation before the IRS in all 50 states. Rubric Financial is headquartered in San Francisco but the IRS representation practice is remote and nationwide.

IRS Representation & Tax Resolution

IRS notices, audits, and back taxes, handled by a former IRS professional.

Updated September 2026

Rubric Financial's IRS representation and tax resolution practice is led by Nitasha Ahuja, EA, an Enrolled Agent federally authorized to represent taxpayers before the IRS in all 50 states, with an MSL in Taxation from Georgetown Law and 15+ years inside the IRS across the Taxpayer Advocate Service, the Examination Division, and Accounts Management. She reads the notice, pulls the transcripts, and gives you a written plan and a fixed fee in the same week.

Fixed fee per matter · Enrolled Agent authorization in all 50 states · Form 2848 filed so the IRS talks to us, not you · every step documented, every filing on your sign-off.

Notice cheat-sheet

Scope

What we handle

Eight lanes of IRS work under one representative. Engage one, or the set.

IRS notices, read and answered

Every IRS letter has a specific response window and a specific answer. We read the notice, pull your transcripts, and file the response, whether that is a signed agreement, a substantiation package, or a written disagreement with case law behind it.

Audit defense (correspondence, office, field)

We file Form 2848 so the IRS talks to us, not you. Then we assemble the substantiation package, negotiate with the revenue agent, and, if the initial determination is wrong, appeal to the Office of Appeals. Nothing goes to the IRS without your sign-off.

Offer in Compromise

We model your Reasonable Collection Potential (RCP) before filing, so you know whether the IRS is likely to accept and what the offer needs to be. If OIC does not fit, we say so, and route to the resolution that does.

Installment Agreements

Streamlined, partial-pay, and non-streamlined agreements sized to your actual budget. We handle the Form 433 financial disclosure, negotiate the monthly payment, and, where the math supports it, layer in penalty abatement.

Penalty and interest abatement

First-time abatement (FTA) where you qualify by clean-history rule; reasonable cause abatement with a written narrative and supporting evidence where you do not. Interest abatement is narrower but available on IRS-caused delays.

Liens, levies, and collection holds

Levy release under §6343 hardship rules, Notice of Federal Tax Lien withdrawal or subordination for refinance/sale, Currently Not Collectible (CNC) status when income cannot support any payment, and Collection Due Process appeals when the deadline is still open.

Unfiled returns and back taxes

The IRS will not negotiate with a non-filer, so filing all missing returns is always step one. We reconstruct the years, coordinate with the IRS's Substitute-for-Return figures if they exist, and put the resulting balance on the right resolution track.

Identity theft, TAS cases, and crypto

Form 14039 for tax-related identity theft (including refund fraud), Taxpayer Advocate Service (TAS) escalation on cases the automated collection cannot resolve, and IRS resolution work on crypto and digital-asset transactions that landed in a CP2000 or examination.

Notice cheat-sheet

What each IRS notice actually means

The IRS sends nine common notice types to individual and small business filers. Each one has a specific meaning, a specific response window, and a specific right answer. Not every notice is a bill; some are asking you to prove something, and some are opening the door on a levy.

Notice	What it is	Plain-English meaning
CP2000	Underreporter notice	Proposes additional tax because the IRS's third-party income data (W-2, 1099, K-1) does not match what you reported. Response window: 30 days.
CP14	First balance-due notice	The initial demand for payment after a return posts with tax owed. Not urgent yet, but the collection clock starts here. Response window: 21 days before penalty interest compounds further.
CP2501	Earlier underreporter inquiry	Predecessor to a CP2000. Same underreported-income mismatch, but earlier in the pipeline; a good CP2501 response often prevents the CP2000 from being issued at all.
CP504	Intent to seize state refund	Statutory notice that the IRS will levy your state tax refund, and can start looking at other assets. Escalates automated collection. Response window: 30 days.
LT11 / L1058	Final notice of intent to levy	The last-chance notice before the IRS can levy wages, bank accounts, and other property. Triggers Collection Due Process (CDP) rights, a 30-day window to file Form 12153 and stop the levy while an appeal runs.
CP90 / CP297	Levy notice (federal payments)	Notice that the IRS will levy federal payments (Social Security, contractor payments through Treasury) if the balance is not resolved. Same 30-day CDP window as LT11.
Letter 3172	Notice of Federal Tax Lien filed	The lien has been filed publicly. Response window: 30 days to request a CDP hearing on the lien filing itself; separate from the underlying balance.
Letter 525 / 950	Examination report	The audit findings ('30-day letter' or '90-day letter' depending on version). Contains the proposed adjustment; a written response with substantiation or a Tax Court petition is due within the stated window.
Letter 5071C / 6167C	Identity verification	The IRS suspects a return may not be yours. You must verify identity (idverify.irs.gov or by phone) before the return processes. If the return truly is not yours, this is the entry to a Form 14039 identity-theft workflow.

Notice codes above are the most common; the full IRS notice catalog runs to hundreds of variants. If your notice is not listed, send it over and we'll tell you what it means.

Process

How an IRS case runs, step by step

Every engagement follows the same five steps. Fixed fee per matter, quoted after the discovery call, before any work starts.

1
Discovery call and case triage
A 30-minute call to look at the notice, letter, or transcript you already have, or to pull the account transcripts if you do not. We identify the specific issue, the deadline that matters, and what the best resolution looks like. You get a fixed-fee proposal the next business day, no per-hour billing, no surprise add-ons.
2
Form 2848 Power of Attorney filed
We file Form 2848 with the IRS so all correspondence and phone calls route to us. From that point forward the IRS talks to your representative, not to you. Any levy, garnishment, or collection escalation is paused while the case is in active representation.
3
Transcripts pulled and case built
We pull the account transcript, wage-and-income transcript, and record of account for every year in play, so the case is built on what the IRS actually shows, not on what you remember. Any missing returns are drafted here; the IRS will not negotiate with a non-filer.
4
Resolution filed and negotiated
Depending on the case, that is a CP2000 response, an audit substantiation package, a Form 656 Offer in Compromise, a Form 9465 installment agreement, a penalty abatement request, a §6343 levy release, or a Collection Due Process appeal. We file, negotiate, and, when necessary, appeal.
5
Close-out, monitoring, and prevention
Once resolved, we monitor the IRS account for the compliance-period years (five years post-OIC, two years post-abatement, life of the installment agreement) so a missed estimate or filing does not void the deal. And we send you the year-over-year checklist so this does not happen again.

Who leads the practice

Nitasha Ahuja, EA

Partner, Tax Resolution & IRS Representation, Rubric Financial

Nitasha spent more than 15 years at the IRS before joining Rubric Financial. Her work there spanned the Taxpayer Advocate Service, the Examination Division, and Accounts Management, handling high-stakes disputes, complex audits, collection alternatives, penalty and interest abatement, and identity-theft cases from inside the agency.

She is an Enrolled Agent (EA), federally authorized to represent taxpayers before the IRS in all 50 states, and holds a Master of Studies in Law (MSL) in Taxation from Georgetown University Law Center. She works directly with individuals and business owners on IRS notices, audits, and collection actions, using her inside view of how the IRS works to turn stressful tax matters into a clear plan with a defined outcome.

Read Nitasha's full bio

What you can count on

Three commitments, written down.

CPA-signed accuracy guarantee

If a return signed by Rubric Financial triggers a math-error notice, we fix it and pay the resulting IRS penalty, subject to your engagement letter's terms. CPA review on every filing.

One-business-day response

Your partner replies within one business day, and there's no per-question fee. Year-round access, not just tax season.

Fee-only, no kickbacks

We don't sell insurance, annuities, or investment products. Our only revenue is your monthly fee. No conflicts.

Frequently Asked

Questions about IRS representation

What is IRS representation, and who can do it?: IRS representation is standing in for a taxpayer before the IRS: answering notices, negotiating audits, filing offers, requesting levy releases, and taking cases to Appeals or the Taxpayer Advocate Service. Federal law limits representation to three groups under Circular 230: attorneys admitted to any state bar, Certified Public Accountants (CPAs), and Enrolled Agents (EAs). A paid preparer with only a PTIN cannot represent you. Rubric Financial's IRS representation practice is led by Nitasha Ahuja, EA, a former IRS professional with 15+ years inside the agency.
I got an IRS notice, what should I do first?: Send us the notice (or bring it to a call), and do not respond to the IRS yet. The specific notice code (CP2000, CP14, CP504, LT11, Letter 3172, etc.) drives everything: the response window, the correct form, and whether the collection clock is running. A same-week response plan lets us handle the deadline properly instead of missing it.
How does an Offer in Compromise actually work?: An Offer in Compromise (OIC) settles a federal tax debt for less than the full amount when the IRS's Reasonable Collection Potential (RCP) analysis says the full balance is not collectible within the collection statute. The math: monthly income minus IRS-allowable living expenses, times a 12-month or 24-month multiplier, plus the equity in your assets. We model the RCP before filing so you know whether the offer is likely to be accepted. Filing an OIC that is auto-rejected takes 6–12 months out of your collection window, so the modeling matters.
How is Rubric Financial different from a national tax-relief company?: Two differences. First, work is led directly by Nitasha Ahuja, EA, a former IRS professional, not routed through a call center or handed to a rotating case manager. Second, we quote a fixed fee after a discovery call, per matter, before any transcripts are pulled or forms are filed. The FTC has repeatedly sued the national tax-relief industry over upfront fees paid for promises no practitioner can make. We do not work that way.
Can you help with unfiled tax returns from prior years?: Yes, and this is almost always where a real tax-debt resolution begins. The IRS will not negotiate with a non-filer, and the collection statute does not run on an unfiled year. We reconstruct the returns from wage-and-income transcripts, prior-year records, and, where necessary, third-party data pulls, then file them and put the resulting balance on the correct resolution track (installment agreement, Offer in Compromise, or Currently Not Collectible).
Can you defend me in an IRS audit?: Yes. Nitasha handles audit defense end-to-end: reviews the audit letter and the years at issue, files Form 2848 Power of Attorney so the IRS talks to her instead of you, assembles the substantiation package, negotiates the examination directly with the revenue agent, and, if the initial determination is wrong, files the appeal to the Office of Appeals. Correspondence, office, and field audits are all in scope.
How long does an IRS resolution take?: It depends on the case. A well-documented CP2000 response resolves in 60–90 days. An Offer in Compromise takes the IRS 6–12 months to evaluate. An installment agreement is often approved the same call. Penalty abatement takes 30–90 days. Audits run 3–9 months for correspondence, 6–18 months for office or field. We tell you the realistic window up front, not a marketing number.
Do you handle state tax notices and audits too?: Yes, and they usually come together. A federal audit adjustment feeds automatically into most state returns, and a state assessment often surfaces federal issues too. We coordinate the federal and state cases so nothing falls through the middle. California FTB, EDD, and BOE/CDTFA notices are the most common; other states are handled through our multi-state tax practice.
Can you help stop or release an IRS levy?: Yes. If a levy has been issued but has not yet been paid over, we can request an emergency release under §6343 on hardship grounds. If the notice is still in the LT11/L1058 window (30 days), we file a Collection Due Process appeal, which stops the levy while the appeal runs. Filed lien withdrawals and subordinations (for a refinance or sale) are also handled.
Do you work with clients outside California?: Yes. Enrolled Agent authorization is federal and covers representation before the IRS in all 50 states. Rubric Financial is headquartered in San Francisco but the IRS representation practice is remote and nationwide.

Glossary

Common IRS-representation terms

Plain-English definitions for the notice codes, resolutions, and processes that come up in every IRS matter.

Enrolled Agent (EA)

A federally licensed tax professional authorized by the U.S. Department of the Treasury to represent taxpayers before the IRS in all 50 states, on any matter, at any level.

Offer in Compromise (OIC)

An agreement with the IRS that settles a federal tax liability for less than the full amount owed, on the basis that the IRS is unlikely to collect the full balance within the collection statute.

Tax Resolution

The set of services that resolve an existing federal or state tax problem — an unpaid balance, an unfiled return, an audit, a lien or levy, an incorrect notice — as distinct from tax preparation, which files a current-year return.

CP2000 Notice

An IRS underreporter notice proposing additional tax when the third-party income data the IRS holds (W-2, 1099, K-1) does not match what you reported on your return.

CP14 Notice

The IRS's first balance-due notice, issued after a filed return posts with tax owed. The initial demand for payment and the start of the automated collection sequence.

LT11 / L1058 Notice (Final Notice of Intent to Levy)

The IRS's last-chance notice before it can levy wages, bank accounts, and other property. Also grants Collection Due Process rights, a 30-day window to file Form 12153 and pause the levy while an appeal runs.

IRS Installment Agreement

A monthly payment plan with the IRS that satisfies a tax debt over time, in three main flavors: streamlined (under a threshold, minimal disclosure), partial-pay (below-full monthly, disclosure required), and non-streamlined (full-disclosure, larger balances).

Penalty and Interest Abatement

The IRS's process for removing (abating) failure-to-file, failure-to-pay, and accuracy-related penalties, either administratively under first-time abatement rules or on written reasonable-cause grounds.

Form 2848 (Power of Attorney and Declaration of Representative)

The IRS form that authorizes a Circular 230 practitioner (attorney, CPA, or Enrolled Agent) to represent a taxpayer before the IRS for specified tax matters and periods.

Full finance glossary →

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