In addition to the revenue agents and team manager assigned to an examination, there are several specialists that may participate in the examination. The taxpayer will be notified when a specialist has been assigned to the examination. Below is a brief description of specialists that may be part of the examination team.
- Computer Audit Specialists (CAS). These individuals have been trained as revenue agents and received specialized training in computer systems and applications. They assist the team members in completing their assignments through efficient use of computer applications.
- International Examiners (IE). International examiners provide assistance with complicated foreign transactions. Before being trained in international law, these examiners were fully trained revenue agents.
- Engineers. Engineers are usually involved in valuation issues that can involve tangible as well as intangible assets. Generally, engineers are specially trained in various areas that may include construction techniques, geology, or valuation of assets.
- Economists. The role of the economist is to supplement the skills of the examination team and to assist them in coping with the economics underlying various problems including international transactions and valuations.
- Financial Products. Financial Product and Transaction Specialists are revenue agents who possess broad expertise in taw law and who have been given special training involving futures, options, government securities, and other financial products.
- Counsel. Counsel attorneys are available to provide advice and assistance to the examination team.
- Technical Advisors. Technical Advisors assist revenue agents in identifying, developing and resolving industry specific and cross-industry issues both domestic and international.
- There are also various other specialists, such as TEFRA, excise, employment tax, and employee plans that are available to assist the examination team when needed.