CPAs and EAs can both represent taxpayers before all levels of the IRS: audits, collections and appeals.

Funding it is where most taxpayers overlook.

Calculating and deducting depreciation is not automatic- a taxpayer can choose to not depreciate their investment rental (more on that later), but it is generally a bad idea.It is true that the depreciation expense is optional, BUT, the IRS always expects you to take it, and even penalizes you if you don't.