Music. In the event that the IRS audits you and you have somebody less competent helping you with the audit or you're doing it yourself, and the amount that you owe exceeds your ability to pay, please call me. I am more than happy to talk to you about the case and we will have to re-strategize at that point. We will figure out the issues on each item and discuss it together to form a strategy on how best to proceed. Then, you do have the right to appeal. Generally speaking, the IRS will issue a 30-day letter that gives you 30 days to provide additional information and documentation to support your case. If you miss the 30-day letter, the IRS will issue a notice of efficiency, and you will have 90 days to appeal to the US Tax Court in order to resolve the issue at the IRS appeals level and through area council. Music.