What Does a Tax Attorney Do?

A tax attorney represents taxpayers in disputes with the IRS and state tax agencies — and advises on structuring transactions to minimize legal exposure going forward.

On the controversy side, that means handling IRS audits (from correspondence audits through field examinations), negotiating directly with IRS Revenue Officers on collection matters, filing appeals, representing clients before the U.S. Tax Court, and managing cases where criminal exposure exists. A tax attorney is the only type of representative who can assert attorney-client privilege — meaning communications between a taxpayer and their attorney cannot be compelled as evidence by the government.

On the planning side, tax attorneys structure business transactions, advise on entity formation, handle international tax compliance, and manage estate and gift tax issues. Some attorneys do both; others specialize in controversy or planning exclusively.

Most tax attorneys hold a J.D. (law degree) plus an LL.M. in Taxation — a one-year graduate tax law degree that’s the standard credential for attorneys who specialize in tax law full-time.

The Five Types of Tax Attorneys — and Which One You Need

Tax Attorney vs. CPA: Which Do You Need?

The short answer: it depends on whether you’re facing a legal dispute or a compliance question.

Situation	Tax Attorney	CPA
IRS correspondence audit	✓ Can handle	✓ Can handle
IRS field examination (business)	✓ Recommended	Limited
Audit with fraud indicators	✓ Required	Should not handle
IRS payment plan	✓ Can handle	✓ Can handle
Offer in Compromise	✓ Recommended	✓ Can handle
IRS criminal investigation	✓ Required	Cannot handle
U.S. Tax Court	✓ Can represent	Cannot represent
Attorney-client privilege	✓ Available	Not available
Tax return preparation	Not typical	✓ Primary role
Routine compliance	Not typical	✓ Primary role

The clearest rule: if your situation involves a legal dispute, potential penalties, court proceedings, or communications that need to be protected — you need an attorney. If it’s a compliance or accounting question, a CPA handles it. When a dispute has both legal and accounting dimensions, which is common in complex audits, the attorney leads and the CPA supports.

For a fuller comparison: Tax Attorney vs. CPA — How to Choose.

How Much Does a Tax Attorney Cost?

Tax attorney fees depend on the type and complexity of the matter. California market rates below.

Hourly billing: Most tax controversy work is billed hourly — typically $350–$600/hour for an experienced California tax attorney. IRS audit representation for a business typically runs $5,000–$25,000 depending on scope. Collections matters vary: a straightforward installment agreement may be a few thousand dollars; an Offer in Compromise typically runs $5,000–$10,000.

Flat fees: Some firms offer flat fees for defined-scope matters — a single-year correspondence audit, a basic installment agreement, or an OIC application. Flat fees are predictable but require the scope to be clearly defined upfront.

Contingency: Contingency billing is rare in tax controversy work and generally not appropriate. Be cautious of firms that offer it for IRS resolution matters — it typically signals a volume practice, not individualized representation.

See also: Tax Attorney Fees: What to Expect and Tax Resolution Attorney Fees.

When to Get a Tax Attorney Involved

Not every IRS notice requires an attorney. Here’s a practical framework.

You can handle it yourself (or with a CPA):

• A CP2000 notice matching a 1099 you forgot — straightforward response
• A balance due where you have funds to pay in full immediately
• A simple correspondence audit requesting documentation you have

Get a tax attorney involved:

• Any in-person or field audit — especially business audits
• An IRS notice referencing fraud, willfulness, or CI involvement
• An IRS Revenue Officer assigned to your account
• A levy, lien, or wage garnishment that has been issued
• Unfiled returns for multiple years, especially with payroll tax exposure
• A large Offer in Compromise or complex installment negotiation
• Any foreign account, foreign entity, or FBAR penalty involvement
• Any contact from IRS Special Agents

On IRS Criminal Investigation: if a Special Agent contacts you, your employer, your bank, or anyone in your life about your taxes — retain an attorney before saying anything to anyone. A CPA or enrolled agent’s conversations with you are not privileged. An attorney’s are.

What to Expect in Your First Call

A first call with a tax attorney should give you a clear picture of what you’re facing and whether that attorney is the right fit for your situation.

You’ll be asked for a summary of the issue — which agency is involved, what notices you’ve received, what years are at issue, and your general financial picture. For an audit, they’ll want to understand what the agent has requested and whether there are any fraud indicators. For a collections matter, they’ll want to know the balance, what enforcement activity has occurred, and what assets are at risk.

A good tax attorney gives you a direct assessment of your options and realistic expectations. If the matter is straightforward enough that you don’t need an attorney, they’ll tell you. If it’s serious, they’ll tell you that too — clearly, without catastrophizing.

After the call, you should know: what the real risk is, what the general resolution path looks like, and what representation would cost.

How to Choose a Tax Attorney

Specialization over generalism. A tax attorney who handles tax controversies full-time will outperform a generalist who occasionally handles tax matters. Ask how many cases of your specific type they handle each year.

Verify the credentials. For tax controversy, look for J.D. plus an LL.M. in Taxation or substantial full-time tax practice. State bar membership in good standing is verifiable at your state bar’s website.

Direct access to the attorney. In volume resolution practices, clients sign up with an attorney and get handed to a paralegal or case manager. Confirm who is actually working your case before you sign.

Specific experience, not generic claims. “Experienced” and “trusted” aren’t useful. Ask how they handle your specific situation — a criminal tax attorney should be able to describe the CI process and what a proffer agreement means; an audit attorney should be able to explain the IDR process and when to push back versus produce.

Fees upfront. A reputable attorney will give you a clear fee structure before you engage. Anyone who can’t discuss fees before engagement is a red flag.

Brotman Law — Tax Attorney, California

Brotman Law is a tax controversy firm based in San Diego. Since 2013, we have represented businesses and individuals across California in IRS audits, IRS and state collections matters, FTB and CDTFA disputes, international tax compliance, and criminal tax defense. Tax controversy is all we do.

Sam Brotman holds a J.D., LL.M. in Taxation, and MBA. He represents clients through federal and California state tax disputes at every level — correspondence audits through Tax Court, collections cases through Offer in Compromise, and criminal matters from initial CI contact through resolution.

• San Diego Tax Attorney — local representation across all IRS and California tax matters
• IRS Audit Defense — representation from correspondence audit through field examination
• IRS Tax Debt Relief — installment agreements, Offer in Compromise, levy and lien resolution
• Criminal Tax Defense — IRS CI investigations, tax evasion, willful failure to file
• International Tax Attorney — FBAR, foreign accounts, Form 5471, voluntary disclosure
• California Sales Tax Attorney — CDTFA audits and appeals
• California FTB Attorney — FTB audits, residency audits, California collections