Credentials: What to Require
J.D. degree and active bar admission. This is the baseline. A J.D. means the person graduated from law school; active bar admission means they're currently licensed to practice law. You can verify California bar status at the State Bar of California's website. If the person isn't a licensed attorney, they can't provide legal opinions, can't represent you in Tax Court, and your communications aren't privileged.
LL.M. in Taxation (preferred). A Master of Laws in Taxation is a one-year graduate program focused exclusively on tax law. It's not required to practice tax law, but it indicates the attorney pursued specialized training beyond law school. At Brotman Law, Sam Brotman holds a J.D. from the University of San Diego School of Law and an LL.M. in Taxation.
Experience in your specific area. Tax law has subspecialties. An attorney who primarily handles estate planning may have limited experience with IRS criminal investigations. Ask what percentage of their practice involves your type of problem.
Beyond the formal credentials, look for evidence that the attorney handles your type of matter regularly, not occasionally. Someone who primarily does business transactions will approach an IRS audit differently than someone whose practice is built around examination defense. The technical knowledge overlaps, but the procedural instincts don't. If you're dealing with a criminal tax matter, that gap is even more significant — criminal tax defense requires familiarity with IRS-CI procedures, grand jury practice, and federal criminal law that a general tax attorney may not have.
California bar number verification takes about 30 seconds at the State Bar website. It shows current license status, any disciplinary history, and when the attorney was admitted. It's worth doing before you commit to a retainer. Sam Brotman's bar number is #274966.
Questions to Ask on the First Call
A competent tax attorney should be able to answer these directly:
- What percentage of your practice involves [audit defense / IRS collections / criminal tax / etc.]?
- Have you handled cases with IRS Criminal Investigation involvement?
- How do you structure fees — flat fee, hourly, or retainer?
- Will you be handling my case personally, or will it be assigned to a junior associate?
- What's your read on my situation based on what I've described?
If the attorney won't give you a candid read on the call — if every answer is "I'd have to review your documents first" — that's not necessarily a red flag, but if they can't give you any substantive information after 15 minutes, it suggests either a screening process designed to get you in the door, or limited experience with your type of problem.
The question about staffing — whether you'll be working with the attorney directly or handed off to an associate — matters more than it might seem. In large firms, the intake call is often with a senior attorney and the ongoing work is done by junior staff. For complex matters, you want to know who is actually making the strategic decisions and who is doing the IRS communications. Ask directly.
The fee structure question is equally important to ask early. Reputable firms are straightforward about how they charge. Flat-fee arrangements are common for well-defined scopes — a specific audit year, a CDP hearing, an OIC application. Hourly billing makes more sense for open-ended litigation or matters where the scope is genuinely unpredictable. Either is legitimate; what matters is that you understand what you're agreeing to before work begins.
Red Flags in the Tax Resolution Industry
Promises of a specific outcome before reviewing your file. No attorney can guarantee an Offer in Compromise acceptance, a penalty abatement approval, or a specific settlement amount before reading your transcripts and financials. Anyone who does is either misleading you or doesn't understand how the IRS works.
"We settle for pennies on the dollar." The OIC acceptance rate nationally is under 40%. Most people who apply don't qualify. An attorney who leads with this is marketing to you, not advising you.
Non-attorney firms representing themselves as equivalent to attorneys. Enrolled agent firms and "tax relief companies" may employ competent people, but they cannot provide legal opinions, cannot invoke attorney-client privilege, and cannot represent you in Tax Court as counsel. The distinction matters in serious cases.
Large upfront retainers with no engagement letter. Reputable firms provide a written engagement letter that defines the scope of work, the fee structure, and what happens if the engagement ends early. If you're asked to pay a significant sum without a clear written agreement, that's a problem.
Guarantees tied to urgency pressure. Legitimate tax resolution has deadlines — statute of limitations, CDP hearing windows, petition filing dates — but those deadlines are predictable and give you time to evaluate your options carefully. If an attorney is creating pressure to sign immediately to secure a rate or availability, that's a sales technique, not a legal one.
Related: Tax Attorney vs. Tax Relief Company
How the Engagement Works
Most tax defense engagements involve three phases: information gathering (transcripts, notices, prior returns), strategy development (what resolution options exist and what the risks are), and execution (negotiation, appeals, court filings).
At Brotman Law, every engagement starts with a free 15-minute call to understand the situation. We then provide a flat-fee or scoped-retainer quote before work begins, so there are no surprises about cost.
We handle IRS audit defense, collections, appeals, criminal tax, FTB, EDD, and CDTFA matters. The initial call takes 15 minutes.
The information gathering phase is where most cases either gain clarity or surface complications. We pull IRS transcripts — account transcripts, wage and income transcripts, return transcripts — that tell us exactly what the IRS knows, what years are under examination, and where the collection statute of limitations stands. State tax matters require equivalent records from the relevant agency. With that foundation, the strategy conversation is specific rather than hypothetical.
Execution looks different depending on the matter: an audit defense might involve organizing and presenting documents, submitting legal arguments, and negotiating with the revenue agent and their supervisor. A collections matter might involve a CDP hearing, an OIC application, or a lien discharge for a real estate transaction. Tax Court involves filing a petition, working through the IRS counsel discovery process, and either settling or trying the case. Each path has its own rhythm and timeline, and we explain that clearly before work begins.
Frequently Asked Questions
How much does a tax attorney charge?
Tax attorney fees depend on the complexity of the matter and the fee structure (flat fee, hourly, or retainer). Audit defense retainers typically start in the $3,000–$8,000 range for simpler matters. Complex cases — Tax Court, criminal tax, multi-year audits — run higher. We publish our fee structure on the pricing page and provide a written quote before any work begins.
Can I handle this myself without an attorney?
For simple matters — a CP2000 notice, a first-time penalty abatement request, an installment agreement on a balance you don't dispute — yes. For anything involving an audit with legal uncertainty, criminal exposure, Tax Court, or a significant amount in dispute, the risk of self-representation usually outweighs the cost of counsel.
Do I need a local attorney?
For most federal tax matters (IRS audits, collections, appeals, Tax Court), geography matters less than experience. The IRS operates nationally; appeals and Tax Court cases are handled by correspondence and filing, not local courthouse appearances. For California state tax matters (FTB, EDD, CDTFA), California bar admission matters more than physical location.
What's the difference between a tax attorney and an enrolled agent?
An enrolled agent is licensed by the IRS and can represent taxpayers in examinations, appeals, and collections. A tax attorney is licensed by a state bar and can additionally provide legal opinions, invoke attorney-client privilege, and represent clients in Tax Court and federal court. For serious disputes or matters with criminal exposure, an attorney is the appropriate choice.