By Jason Watson (Google+)
Anyone can be with you at your face to face or interview field audit. They can act as witnesses, give you moral support, etc. What they cannot do is represent you. Typically only attorneys, CPAs and enrolled agents can represent you during IRS proceedings, audits, conferences, etc. This representation requires a Form 2848 Power of Attorney (POA). In these situations you are not required to be present at the examination.
However if you want your accountant to simply be there for the interview, that does not require a POA since either you are still representing yourself pro se or you can give authorization right there for representation.
If you go to an audit and at some point you decide that it’s over your head, you can request representation and the IRS must stop the interview. This is just like an episode of Law and Order. Save yourself this grief and hire a tax professional such as WCG (formerly Watson CPA Group) to assist you with the IRS.
If you are responding to a summons interview, the proceeding cannot be suspended after requesting representation.
You may also make sound recordings of any examination, appeal or collection proceedings provided you tell the IRS in writing 10 days before. Get the app. Bring your iPod.