R&D Tax Credit Audit Defense
Specialist representation when the IRS or a state agency examines your research credit claim.
Learn More →R&D tax credit audit assistance
Defend the Credit You Claimed — With Files That Survive IDRs.
BLMC is the audit-focused practice of Bate, Levina, Meylan, and Chua. We help companies navigate federal and state R&D tax credit examinations with readiness reviews, documentation support, and precise Information Document Request responses.
Directory hub
Start With the Pages Examiners Care About
Explore our key resources, guides, tools, and program directories — Updated August 2026 .
How It Works
From Initial Consultation to Examination Support
Four stages. Our specialists guide you from the initial assessment through preparation, response, and examination resolution.
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01
Assess Your Situation
Review your business entities, relevant tax years, prior credits, and any active or anticipated IDRs or examinations.
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02
Review the Documentation
Organize and assess project narratives, wages, contracts, and supporting costs against the documentation examiners typically request.
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03
Address Gaps or Respond to IDRs
Strengthen documentation before filing, or prepare clear and precise responses when an examination is already underway.
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04
Support You Through Resolution
Maintain consistency throughout follow-up requests, interviews, and other examination activities until the matter is resolved.
What We Do
Federal and State R&D Audit Assistance
Six specialized service lines focused on R&D tax credit examinations, Information Document Request responses, and documentation support for federal and state requirements.
IRS IDR Response Support
Organize, draft, and quality-check responses to Information Document Requests related to research credit examinations.
Learn More →Pre-Audit Readiness Review
Assess an existing or planned claim against the documentation standards examiners typically apply.
Learn More →Examination Documentation Support
Turn engineering activities into contemporaneous, examination-ready project narratives and supporting cost documentation.
Learn More →Federal & State Audit Assistance
Coordinated support when federal and state R&D credit examinations overlap or involve conflicting requirements.
Learn More →R&D Credit Risk Assessment
Assess examination exposure across open tax years before a lender, acquirer, or agency does so during due diligence.
Learn More →IDR guides
Navigate Information Document Requests
Short, practical guides to help taxpayers understand and respond to Information Document Requests (IDRs) during R&D tax credit examinations.
What is an IRS Information Document Request (IDR)?
A plain-language guide to IRS IDRs in R&D tax credit examinations, including what they are, why they matter, and how response deadlines work.
Read Guide →How to Respond to R&D Tax Credit IDRs
A practical workflow for responding to IRS IDRs in Section 41 research credit examinations, covering intake, evidence gathering, drafting, and quality control.
Read Guide →Common R&D Credit IDR Requests (and How to Prepare)
An overview of common topics included in federal R&D tax credit IDRs, with practical preparation guidance for finance and engineering teams.
Read Guide →Why BLMC
Built for Examination Readiness
BLMC focuses on federal and state R&D tax credit examination support, helping businesses organize documentation and prepare responses for examination and Information Document Requests.
Specialized Examination Support
We focus on R&D tax credit examinations, Information Document Requests, and examination-related documentation support.
Evidence-Based Approach
We prioritize clear, well-supported documentation and identify potential gaps or areas requiring additional support.
IDR Expertise
Our guides, checklists, and response support are structured around the types of information and documentation commonly requested during R&D tax credit examinations.
Practical for Finance Teams
Deliverables are organized for CFOs, controllers, and CPA partners who need clear documentation and coordinated support during examination-related deadlines.
What clients get
Four Principles of Our Approach
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Audit-First Approach
Recommendations are developed with potential examination requirements in mind. Files are structured to support Information Document Request responses and examination review, rather than focusing solely on credit calculation.
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Coordinated Expertise
BLMC brings together Bate, Levina, Meylan, and Chua, combining technical expertise, documentation support, and coordinated service across the engagement.
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Federal and State Alignment
We help maintain consistency between federal and state positions while identifying and documenting differences in applicable requirements across jurisdictions.
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Clear Next Steps
The initial consultation provides an overview of potential exposure, documentation gaps, and appropriate next steps, including preparation support or active examination assistance where applicable.
Who we help
Finance Leaders, CPA Firms, and Companies Facing Examination
CFOs and Controllers
Get a clear view of examination exposure and an organized plan for preparing the required documentation without disrupting core finance operations.
CPA Firms
Add specialized R&D examination support to client engagements without building a dedicated research credit defense team in-house.
Companies Under Examination
Get organized support for IDRs, documentation, and project narratives, with a structured process for responding to examination requests.
FAQ
Common Questions
Straight answers about BLMC, IRS IDRs, and when to engage audit assistance.
Read All Questions →Schedule a Teleconference
A scoping call clarifies exposure, open IDRs, and whether readiness or active defense is the priority.