Who needs a Tax Attorney?
IRS employees are trained to take your money whether you owe it or not, and they are trained to get information from you that you are better off not giving them. What seems like an explanation to you, may very well be considered an admission to them. You can very easily explain yourself in to a box and run out of options.
Despite the fact that the Internal Revenue Code is the largest, most complicated statute in the history of the world, and the fact that Tax Procedure is the most complicated procedure in law, the IRS decides who can represent people before the IRS, and they allow non-attorneys to do so. When you hire a non-attorney to represent you in a legal matter, you are playing in to the hands of the IRS. Whatever problem you have with the IRS, there are most likely legal arguments and defenses to help you. Non-attorneys are not prepared to deal with this. Non-attorneys file forms provided by the IRS, and then tell you to pay what the IRS tells them you can pay.
A tax attorney is not just a lawyer. A tax attorney is just that, a tax attorney. Tax attorneys have 2 separate law degrees; the second is called a Master of Laws in Taxation. The first law degree is the same as any regular attorney, the second law degree is specifically in the field of taxation, and is the most prestigious law degree there is; known for its difficulty in both being admitted to an LL.M. program, and then of course, completing the arduous course work. The Tax code is over 97,000 pages, the largest most complex statute in the history of the world. Make sure your representative is a real tax attorney (LL.M.).
A real tax attorney will analyze your case, perform proper, many
times complex legal research; utilizing tax statutes, legislative
histories, Treasury regulations, IRS rulings and court decisions; and
then plan a proper attack.
Your case may need to be heard in an
IRS office, Federal Court, Court of Federal Claims, the U.S. Tax Court.
Each arena will have different precedent and many times only one will
have the laws you will need to succeed. Only an attorney is allowed to
represent you in all of these venues, and will do so based on which
will be more advantageous to your case.
A tax attorney will interpret your position and use established legal precedent to support a particular argument or defense. Many times the IRS is just wrong. Many IRS publications are incorrect, and the law protects their mistakes. A tax attorney can decipher the truth, educate the IRS employees, and ensure that your taxes are given proper treatment.
This content is not meant to constitute advice of any kind, including without limitation, legal advice of any kind. If you require advice in relation to any legal matter you should consult an appropriately qualified lawyer.
