Oh I posted that federal tax before I read this - now I know what it is called!  By the way, years ago I was audited and represented myself before the IRS - they tried to deny me a tax credit - I found the law governing the credit and I won!  Like they said above-many people know more than the people that call themselves IRS agents.  Of course, everyone I have dealt with has been very nice to me and I think that if you work with them in an amicable way, they do work with you - they are people themselves.