cleeds-- If it makes the taxpayer feel better, then he should go ahead and consult someone. But, in my view, there is nothing that should be done in this situation unless and until the taxpayer receives a letter of inquiry or Notice of Audit.
Less than 1% of all tax returns are actually audited, and the I.R.S. must complete an audit (and send you a "statutory notice of deficiency") before they can legally make an assessment against you (in excess of the amount you showed as tax due on your return). Until there is an assessment,no collection efforts (such as levying on a bank account or garnishing your wages, for example) can be undertaken.
If a taxpayer or representative were to contact the I.R.S. about a filed return first, say to explain a Form 1099, their chances of being audited would only go up, thereby asking for "trouble".
Also, once a statutory notice of deficiency is issued, the taxpayer has 90 days to file a petition in the Tax Court. Throughout the time the case is pending in court, no collection activities can be taken. Also, the taxpayer will be contacted via letter by a local Appeals Office early in the process, in an attempt to resolve the matter without going to trial.
I would say to sit tight for now, and in the unlikely event of an audit, hire a tax attorney or C.P.A. at that time. I would also point out that the I.R.S. never contacts taxpayers by telephone, unless they are returning a call from the taxpayer. It just doesn't work that way. Thus, if someone calls you purporting to be from the I.R S., you can be sure that the caller is a fraud, probably trying to get personal information about you.
---Steve
