What if the IRS offers information outside my authorization?

Stay inside the scope of the authorization and engagement.

If an IRS employee mentions another tax year or issue, do not turn the call into an unrelated matter without client authority. A careful representative can note that an additional issue may exist, tell the client, and obtain expanded authorization before requesting details or acting on it.

Original example:

Marlowe, an EA, has authority for a 2025 individual income tax exam. The IRS employee says there may be an older employment-tax balance. Marlowe should not start negotiating the employment-tax balance on the same call unless the client has authorized that matter and period.