A tax audit does not have to be a nightmare. Proper representation generally pays for itself, especially in complex situations or where the tax at issue is substantial. Many taxpayers do not realize that the examiner does not have their interest at heart, and that conclusions of an examiner are often more subjective than they appear. In routine audit situations, a good accountant is needed. In more complex situations, and with respect to legal as opposed to accounting issues, a good tax lawyer should also be considered.