Audit representation
- Correspondence, office and field examinations
- IDR responses and interview preparation
- Protest letters and Appeals
- BBA partnership and high-income exams
Return review, tax resolution & training for CPAs, Enrolled Agents & tax attorneys
A specialist on your team, without one on your payroll.
Tax-season return review, IRS resolution support, and training for your staff. Your client stays yours.
Heather Seat, CPA
WA CPA License #50082 · Former IRS Revenue Agent
For CPAs, Enrolled Agents and tax preparers
Any of it, one case at a time.
- Enrolled Agents and CPAs running a solo or small firm.
- Specialty practices with the whole book in one industry.
Review and risk assessment
- Return review: 1040, 1120-S, 1065, multi-entity
- Audit risk read on a return or a position
- Hazards analysis before you commit to an answer
Client cleanup
- Books reconstructed, commingled accounts included
- Delinquent federal returns brought current
- Forensic reconstruction where records are gone
Research and consulting
- Research with the authority behind it
- A second opinion before you put it in writing
- IRS audit risk training and Q&A for your team
How an engagement works
- One case at a time. You send the matter, I tell you whether I am the right fit for it, and I scope that piece of work.
- Billed whichever way suits you. I quote you and you bill your client, or I bill the client directly and refer them back to you when it closes.
For tax attorneys
Numbers reconstructed by someone who has already defended them on the stand.
Forensic income reconstruction, risk analysis, and expert witness testimony, from a CPA who spent seventeen years developing these cases for the government.
Most experts learned this work from the outside. I learned it building the case the other way, which means I know where a reconstruction is strong and where it is soft.
Testimony and litigation
- Testified in court as an administrative witness under the IRS testimony-authorization process
- Trained by the IRS as a Summary Expert Witness
- Fraud development experience in both civil and criminal cases
- Coordinated with IRS Counsel on trial assistance and summons enforcement
- Developed examination issues that were subsequently appealed and / or litigated
Subject-matter specialties
- IRS examination procedures
- Risk analysis and hazards of litigation
- Adequacy of books and records, including book reconstruction that holds up under Cohan
- Non-filers
- Cases carrying fraud penalties, or indicators of fraud in a matter still being worked civilly that could turn criminal
- High-income and high-wealth individuals
- Flow-through entities
- Partnership examinations, including the BBA regime
- Basis, at-risk and passive activity issues
- Information Document Request response and interview assistance
- Reasonable-cause position development for penalties
Who you'll be working with
Heather Seat, CPA
- Credential
- Certified Public Accountant, Washington State, License #50082
- Federal service
- Revenue Agent for the Internal Revenue Service for seventeen years, from 2009
- Lead Revenue Agent
- Senior Revenue Agent and technical expert across the organization; issue expert; coaching and leadership of a team of Revenue Agents
- Special Enforcement Program
- Cash-intensive businesses and civil disposition cases; lead agent on a multi-entity team audit
- Instruction
- IRS-certified instructor for more than a decade
- Education
- B.A. in Accounting, Whitworth University and Gonzaga University
- Practice rights
- Circular 230 federal practice before the IRS in all states; CPA mobility for work outside Washington
Questions
Before you send a matter
Do I need an arrangement in place first?
No. Tell me what landed on your desk and I will tell you whether it is mine. Each matter is scoped on its own, one case at a time.
Who bills the client?
Whichever way suits you. I quote you and you bill your client, or I bill the client directly and refer them back to you when it closes.
Is the first call free?
Yes, the first intro call is free. Start it from the button on this page, or send a note with the form below.
Where are you based, and do you work outside Washington?
I'm based in Spokane Valley, Washington, and I work with CPAs, Enrolled Agents, tax preparers and tax attorneys nationwide. I have Circular 230 federal practice before the IRS in all states, and CPA mobility for work outside Washington.
Send me the matter.
You do not need an arrangement in place first. Tell me what landed on your desk and I will tell you whether it is mine.