This page is about the information for IRS Publication 1.
The IRS actually will explain things and protect your rights to help you when you are in contact with them. What you say to the IRS stays with the IRS unless the law requires otherwise. Professional and Courteous. If you feel that an IRS agent is discourteous and/or unprofessional, tell his boss. If his boss isn't co-operative, write to the IRS director for your area.
Authorization: You can represent yourself or have a person who is allowed to practice before the IRS represent you. You can have someone accompany you to the meeting, and if you give them 10 days advance notice by writing to them, you can make sound recordings of the proceedings. You don't have to pay anything but what you owe.
Read about the Taxpayer Advocate service if you are stuck not knowing what to do. If you don't think the decision is fair, you can appeal directly with the IRS or the Courts. Some penalties can be waived ...read about it and more on the above link for the Publication 1 of the IRS. There is a lot of good information on the download page on Examinations, Appeals, Collections and Refunds.