Norman LeBlanc, of Kahn, Litwin, Renza & Co., has been named to CPA Magazine’s Top 50 IRS Representation Practitioners, which was featured in the April/May issue. His concentrations include technical matters and taxpayer representation in collection cases, SB/SE, LMSB and appeals. LeBlanc has a B.A. in accounting from Johnson & Wales University and an M.A. in taxation from Bryant University.
PBN: In the introduction of CPA Magazine’s article on the Top 50, it is noted that the IRS will escalate its auditing practices after what appears to be an eight-year lull. In your experience, what do you think this means for taxpayers and CPAs?
LEBLANC: The federal government has embarked on a mission to close something referred to as the tax gap. The tax gap represents the difference between what taxpayers should have paid in taxes and what was actually collected. The most recent analysis places this gap at an estimated $320 billion and Congress has handed the Internal Revenue Service the task of closing the gap. The IRS seems to have determined that the quickest and best approach to accomplishing this task is to examine more taxpayers and increase enforcement. Beyond just increasing the number of audits, the IRS is also determined to touch a more diverse group within the tax base. This will mean that many taxpayers who had previously escaped the watchful eye of the IRS will now find themselves subject to their scrutiny. The end goal for Congress is to not only raise revenue through examinations, but also to put those not being audited on notice that they are likely to be in the future. This process is almost certain to raise the level of compliance from the tax-filing public and professional preparers.
PBN: What should taxpayers do when they receive a notice of examination?
LEBLANC: The first thing to do is make a commitment to take some form of action; you never want to ignore this type of notice. The next step is to decide whether or not to hire a professional. … A professional representative has the knowledge and experience to build the best defense possible; and although the facts cannot be changed there are many areas of the tax code that are open to interpretation.
PBN: What is it about Kahn, Litwin, Renza that has led to it more than 30 years of high-profile success?
LEBLANC: We strive to hire, educate, and maintain a superb staff and winning best place to work three years in a row exemplifies that mission. The comments we hear most often from new clients is they want consistent staffing on their engagements and attention to detail beyond paper forms. For us, we make that part of our everyday goals. •
