Question

why is not advisable for a represented taxpayer to be present at an audit

Answer 1

It is not advisable for a taxpayer selected under audit by IRS to be present in person and let his attorney/enrolled agent/CPA handle the audit because IRS agents are highly skilled who may seek to take advantage of taxpayers lack of knowledge about his rights may trick them in admitting things taxpayer may not be guilty off also. It is better to not rush the proceedings self because of complicacies involved in interacting with bueorocracy at IRS and let the professionals handle it.

Hope this helps, if not please let know in comments. Please mark the answer as helpful for the efforts put, it will mean alot. Thanks