BobKamman
Level 15

What you don't need is an appointment with IRS.  But maybe you need three appointments with IRS, which will result in three different answers, none of which are a defense when a fourth auditor sends you a notice of deficiency.  

Don't believe me?  Try your luck first with the IRS toll-free telephone site.  Those people have the same training, probably more, than anyone you meet at your local office.