In this session the IRS structure, formal and informal rules of engagement, key valuation issues, practical suggestions, and various risks are explored. The inner workings of the IRS including practical pointers on who to work with on issues, what and who reviews the report, who approves what, and the audit process are explained. Practical audit technique guides for valuators are introduced. The roles of agents, estate tax attorneys and specialists are explained. If returns are selected for examination the practitioner pitfalls and remedies are explained.