In this session Michael Gregory initially presents some background on how the IRS is orgainized so that participants can understand the IRS. Since 2000 the IRS has been operating with 13 divisions that are somewhat autonmous. This has caused the IRS to develop divisional silos that opeate independently. The estate and gift tax function within Small Business Self Employed Division is presented as an example relating to classificaion, audit, issue resolution, working with specialists and if needed moving onto Appeals and potentially litigation. Additional considerations are offered associated with builidng a relationship with the IRS representaives and how to work together regarding Information Document Requests (IDR's) through Notices of Proposed Adjustments (NOPAs). The participant is able to take away key insights and important information to avoid an audit and what to do if audited when working with IRS agents, estate and gift tax attorneys and specialists such as business valuers at the IRS.