Who We Are: CPA Representation for Serious Tax Controversies


Boulanger CPA and Consulting PC is a boutique CPA firm focused on tax controversy, tax procedure, and taxpayer representation before the IRS and California taxing authorities.


Based in Orange County, we represent businesses and individuals throughout California in IRS examinations, FTB matters, CDTFA sales and use tax audits, EDD payroll tax audits, proposed assessments, administrative disputes, and significant enforcement matters.


Our approach is straightforward: understand the facts, identify the issues, and develop a strategy before recommending a course of action.


Meet Marc P. Boulanger, CPA

Marc P. Boulanger is a California- and Oklahoma-licensed CPA whose practice focuses on tax controversy and taxpayer representation.


Since 2010, Marc has represented businesses and individuals in matters involving the IRS and state taxing authorities, including:

  • IRS audits and examinations, including correspondence, office, and field examinations, proposed adjustments, and administrative disputes
  • CDTFA sales and use tax audits, including records requests, sampling, markup analysis, proposed liabilities, and administrative disputes
  • EDD payroll tax audits, including worker classification, independent contractor, payroll reporting, and proposed assessment issues
  • FTB tax controversies, including examinations, proposed assessments, administrative disputes, and enforcement matters
  • Significant IRS and California collection and enforcement matters, penalty disputes, and complex compliance issues connected to broader tax controversies


Marc is a Certified Tax Representation Consultant and a member of the American Society of Tax Problem Solvers and Tax Rep Network.


A man is standing next to three stacks of coins.

A Boutique, CPA-Led Practice


Boulanger CPA is intentionally different from a high-volume tax practice.


Tax controversy engagements are overseen by a licensed CPA, with strategy and professional judgment centered on the facts and circumstances of each matter. Supporting work may be performed by professional staff, but representation is managed under CPA supervision.


Our practice is intentionally selective so that we can focus on matters where experienced representation and thoughtful strategy can provide meaningful value.


Focused on IRS and California Tax Controversy


Our representation practice includes matters before all four of the principal agencies affecting California taxpayers:


IRS - Federal tax examinations, proposed adjustments, administrative disputes, and significant enforcement matters.

FTB - California income and franchise tax examinations, proposed assessments, administrative disputes, and enforcement matters.

CDTFA - California sales and use tax audits involving records requests, sampling, proposed liabilities, and administrative disputes.

EDD - California payroll tax audits involving worker classification, independent contractors, payroll reporting, and proposed assessments.


For specialized audit matters, Boulanger CPA also maintains dedicated practices at IRSaudit.cpa, SalesTaxAudit.cpa, and EDDAudit.cpa.


Orange County Based. California Statewide.


Boulanger CPA is based in Orange County and represents businesses and individuals throughout California.


Most matters can be handled efficiently through secure electronic document exchange, telephone and video conferences, and direct communication with taxing authorities. In-person meetings are available by appointment at our Orange office:


333 City Boulevard West, 17th Floor

Orange, CA 92868


Take the Next Step


If you are facing an IRS, FTB, CDTFA, or EDD audit, examination, proposed assessment, administrative dispute, or significant enforcement matter, start by understanding your situation and your options.


Call (657) 218-5700 or schedule a confidential strategy consultation.

Frequently Asked Questions

Will I work with a licensed CPA?

Yes. Tax controversy engagements are overseen by a licensed CPA. Supporting work may be performed by professional staff, but strategy, professional judgment, and representation are managed under CPA supervision.

What types of tax controversies does Boulanger CPA handle?

We represent businesses and individuals in serious administrative tax controversies before the IRS, FTB, CDTFA, and EDD. Our work includes IRS examinations, CDTFA sales and use tax audits, EDD payroll tax audits, FTB matters, proposed assessments, administrative disputes, significant enforcement actions, and select complex collection and compliance matters.

Can you take over an audit or examination that has already started?

Yes. We are frequently engaged after an IRS, FTB, CDTFA, or EDD matter is already underway. We can review what has occurred to date, evaluate the agency's position and outstanding requests, identify significant issues, and develop a strategy for the remainder of the administrative process.

Do you represent clients throughout California?

Yes. Boulanger CPA is based in Orange County and represents businesses and individuals throughout California. Most matters can be handled securely through client portals, electronic document exchange, telephone conferences, and video meetings. In-person meetings at our Orange office are available by appointment.

How are your fees structured?

Fees depend on the nature, complexity, and scope of the engagement. Some matters are handled on a fixed-fee or phased basis, while others may be billed under a different representation arrangement. During the consultation process, we explain the proposed scope and provide a clear fee proposal before work begins.

Do you accept every tax controversy matter?

No. Our practice is intentionally selective. We focus on matters where experienced CPA representation, thoughtful strategy, and professional judgment can provide meaningful value. If a matter falls outside our practice or would be better handled by another professional, we will tell you.