| When a taxpayer has problems with the Internal | | | | head off tax problems before they can even start to |
| Revenue Service (IRS) or the state department of | | | | pile up. He or she can see potential trouble spots for a |
| revenue, he may be able to resolve it himself. | | | | business and can advise the owner how to avoid |
| However, with the ins and outs of U.S. tax law, the | | | | them. Many small business owners consider their |
| taxpayer may consider the option of hiring a tax | | | | attorney to be as vital as their accountant. Some tax |
| attorney. A person seeking for this attorney shouldn't | | | | attorneys also have a background in accounting. If you |
| call the first one listed in the phone book. He must | | | | are facing a complex accounting as well as legal |
| carefully look around, ask friends, or even his personal | | | | matter, you might want to look for an attorney who is |
| attorney (if he has one) to recommend a good tax | | | | also a Certified Public Accountant. |
| specialist. As a prospective client, the taxpayer should | | | | You will need a tax attorney if you have a taxable |
| look for a this type of attorney with extensive | | | | estate, required to make complex estate planning |
| experience in dealing with the IRS, in debt management | | | | strategies, or necessary to file an estate tax return. An |
| cases, and in working with real live taxpayers. He | | | | attorney can also help you plan to bring a suit against |
| should also ask the attorney for references. | | | | the IRS or assist you if you have committed tax fraud |
| The taxpayer should also be in no doubt his tax | | | | (such as claiming false deductions and credits) and |
| attorney is a member of the American Bar | | | | require the protection of privilege. Moreover, if you are |
| Association and the state bar association. A client | | | | engaging in international business and need assistance |
| should also ensure he knows what his attorney's rates | | | | with contracts, tax treatment, and other legal matters, |
| are, and make preparations for payment early on in | | | | then a good tax lawyer is the best option to hire. You |
| the consultation process. If a taxpayer finds himself in | | | | may also require the services of a tax lawyer if you |
| over his head where the IRS is concerned, he should | | | | are under criminal investigation by the IRS, if you plan |
| definitely consult an attorney. Tax fines tend to | | | | to seek private review of your case before the US |
| magnify, and it is always in the taxpayer's best | | | | Tax Court and if you are starting a business and seek |
| interests to get issues solved while they are still | | | | legal counsel about the structure and tax treatment of |
| moderately small ones. It would be extremely costly to | | | | your corporation. Tax lawyers must have a Juris |
| wait until the last minute to see an attorney possibly | | | | Doctor (J.D.) degree and must be admitted to the state |
| resulting in jail time for the taxpayer, as well as higher | | | | bar. Those are the minimum requirements for |
| legal fees. Money invested in the services of a tax | | | | practicing law. Additionally, tax attorneys should have |
| attorney can be considered a wise investment for a | | | | advanced training in tax law. Most will have a master |
| taxpayer. For this reason, a good attorney can help | | | | of laws (LL.M.) degree in taxation. |