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To what specific man or woman who sometimes represents the IRS should i address my correspondence or notices

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  1. related to this is question, is an example for Canada where we have the CRA (Canada REvenue Agency)= to which man or woman would i address my correspondence/notices if a man or woman that acts as an auditor already went through internal reviews of my tax in audit and “decided my matter against me” (without going to court) and now i am summoned to appear as a last chance at the Superior Tax Court but now i am against her majesty the Queen but in addition i have a name of a woman that is appointed legal counsel , representing her majesty.. so, my question is- is this a claim against the man who is auditor, the woman as queen or the woman as attorney.. gets confusing- thank you