IRS Audit Defense: Which Tax Guidance You Can Actually Rely On

In this episode of Tax Smarts Unlocked, we discuss what you can actually rely on when the IRS questions a position on your return. The tax code, court cases, regulations, revenue rulings, notices, private letter rulings, publications, FAQs... it's a big bowl of spaghetti, and not every noodle holds the same weight. David Robson untangles it in plain English and sorts these sources into three groups: the ones that carry real authority and can back you up, the ones meant for general education, and the ones that won't help you defend your position. Along the way, David clears up a distinction that trips up even experienced taxpayers. Being able to cite a source as precedent is one thing. Being protected from penalties because you relied on it in good faith is another. Some sources that can't be cited can still keep penalties off your bill, even if you still owe the tax. You'll also learn why you should screenshot IRS FAQs before they quietly change, how to tell whether a notice has been replaced by newer guidance, and why a quick search engine or AI answer is a starting point, not a defense. Whether you prepare your own return or just want to understand what your tax pro is doing for you, this episode will help you build positions that hold up.