It appears you are involved in a correspondence audit with the IRS. Unfortunately the IRS has wide discretion in the timing and duration of an audit. Unfortunately, we do not currently handle that type of matter, and I suggest you contact another lawyer to evaluate your claim. The Colorado Bar Association maintains a list of licensed Colorado lawyers. You can find that list at https://www.licensedlawyer.org/co. I would also suggest contacting the IRS directly and determine the status of the audit. You may also want to write the department listed on the letter directly. Most often the delay is that the IRS is simply overwhelmed by the volume of mail it receives.