Tax attorneys must complete extensive training before they are allowed to represent clients in a tax audit. Most take an undergraduate degree in an academic subject such as business or accounting before completing a four-year law school. Some also obtain a Master of Laws in Law (LL.L.) degree, which offers specialized training for working on tax issues.
Many attorneys are licensed by the state where they live, and they take courses in law that prepare them for a career as lawyers. An associate’s degree will suffice if you want to teach or do research in law, but don’t expect to become a tax attorney if you don’t plan to practice law. The courses to prepare you for your role as an IRS auditor are similar to those taken by any other college student, including accounting, philosophy, history and legal subjects.
You should know that an audit is the most serious issue you’ll face during your time in the IRS, so preparing for it will be crucial. You will need to learn how to handle complex situations, whether you’re confronted with a dispute over whether you paid income tax on a joint tax return or a dispute over whether your spouse’s tax return was properly filed. The preparation you need to do will vary according to your experience, but most lawyers can provide an outline of what you need to know. At the very least, you’ll need to prepare yourself for an audit or review of a federal tax return, and for an appeal of an audit.
Attorneys who work for the IRS are called tax examiners. These examiners are assigned the responsibility of examining federal tax returns and determining whether the taxpayer’s financial information complies with the law. Taxpayers may have questions, dispute any findings, and appeal the results. Attorneys who represent taxpayers in court proceedings are called tax litigants, and they represent the taxpayers in the court proceedings where the case is being heard.
There are several types of tax liability defense. Some tax attorneys specialize in one type of tax defense, while others focus on different types of cases. Tax attorneys who specialize in Texas tax relief can help their clients in negotiating settlements, filing appeals, negotiating settlements and negotiating tax refunds, all of which may help them avoid jail time and fines, if they win their cases. For tax lawyers in the Texas area, this includes the Fort Worth area, the Austin area and Houston area.
Tax attorneys are required to keep up to date on all changes in tax laws and IRS policies. This can make a big difference in the success of a lawyer in his or her case, as well as in the success of taxpayers who choose to hire one to represent them. Attorneys who specialize in tax issues will have a thorough understanding of the laws surrounding taxes and are familiar with the Internal Revenue Code. Because they deal with people facing these issues every day, they are able to anticipate the changes in regulations and tax policy that may affect their clients and provide information about their clients’ rights.