Choosing the right tax attorney can make the difference between a manageable resolution and a legal disaster. A tax attorney’s legal expertise and attorney-client privilege are crucial in specific high-stakes situations.
📘 Official IRS References:
- Publication 947 — Practice Before the IRS and Power of Attorney
- Publication 1 — Your Rights as a Taxpayer
- Form 2848 — Power of Attorney and Declaration of Representative
Understanding Representation Before the IRS
The IRS allows three types of professionals to represent taxpayers:
- Certified Public Accountants (CPAs)
- Enrolled Agents (EAs)
- Attorneys
All must file Form 2848, Power of Attorney, to represent you officially before the IRS.
Tax Attorneys: Legal Defenders and Negotiators
Tax attorneys are licensed lawyers who specialize in tax law, procedure, and IRS enforcement. They combine deep knowledge of the Internal Revenue Code (IRC) with legal advocacy skills — making them essential when your case involves liens, levies, or criminal exposure.
Tax Attorneys Can:
- Represent you in all IRS proceedings and U.S. Tax Court.
- Negotiate settlements and Offers in Compromise.
- File Collection Due Process (CDP) appeals.
- Stop liens, levies, or wage garnishments.
- Defend against criminal tax investigations.
- Invoke attorney-client privilege to protect your communications.
📘 Reference: Publication 1660 — Collection Appeal Rights
When You Need a Tax Attorney?
You should contact a tax attorney immediately if:
- You’ve received a Notice of Federal Tax Lien or Final Notice Intent to Levy.
- The IRS has begun enforcement or seizure activity.
- You’re under audit for multiple years or facing potential fraud.
- You have unfiled returns and owe over $25,000.
- You received a Letter 1153 (Trust Fund Recovery Penalty notice).
- You need confidential legal advice on past reporting issues.
💡 Important: An attorney can negotiate directly with IRS Appeals and Tax Court — and legally stop collection actions under the Taxpayer Bill of Rights.
📘 Reference: Publication 1 — Your Rights as a Taxpayer
Why Legal Privilege Matters?
The attorney-client privilege is the single most powerful protection in tax resolution. It allows you to speak openly about your situation, knowing your statements cannot be subpoenaed or used against you. CPAs and enrolled agents do not have this privilege.
💡 Attorney Advantage: Attorney-client privilege applies to all IRS communications, filings, and case strategies.
When the IRS Involves Criminal Investigation (CID)?
If your case involves potential tax fraud or evasion, the matter escalates to the Criminal Investigation Division (CID). At that point, an attorney can legally defend you. A CPA can be called as a witness against you, but a lawyer cannot be compelled to testify about privileged communications.
Choose Protection! Contact our firm today for a consultation.
When the IRS becomes adversarial, only a tax attorney can defend your rights under the law. From audit defense and collection negotiation to Tax Court representation, attorneys bring both legal privilege and procedural authority that no other tax professional can offer.
Contact Pelham PLLC today for a confidential consultation. Our attorneys represent taxpayers nationwide in audits, liens, levies, and back-tax defense — protecting your income, property, and reputation against IRS overreach.
