Most tax attorneys are the wrong first call for an IRS problem. Enrolled Agents (EAs), the federally licensed practitioners the IRS treats as equal to attorneys for representation purposes, handle audits, collections, appeals, and Offer in Compromise cases every day. An attorney matters for a narrower set of situations: Tax Court litigation, criminal exposure, and cases where attorney-client privilege actually protects you.
Key Takeaways
- Enrolled Agents (EAs) have “unlimited practice rights” before the IRS, per the IRS’s own description, the same representation authority as attorneys and CPAs for audits, collections, appeals, and Offer in Compromise cases.
- A tax attorney’s real edge shows up in three places: Tax Court litigation, criminal tax exposure, and situations where attorney-client privilege matters.
- Attorneys reach the Tax Court automatically once admitted to a state or federal bar. EAs and other non-attorneys have to pass a separate Tax Court exam that most never take.
- Precision Tax Relief is a tax resolution firm, not a law firm: 18 Enrolled Agents and 5 CPAs, plus one Tax Court-admitted attorney, Casey Ingels, for the cases that need him.
- Matching the credential to the task matters. Routing someone with a routine IRS collections problem to “find a tax lawyer” is over-escalation, not better advice.
What Can an Enrolled Agent Do for Your IRS Case?
An Enrolled Agent (EA) is a tax practitioner licensed directly by the IRS, either by passing a three-part IRS exam or through IRS work experience. According to the IRS’s own description, EAs have “unlimited practice rights”: they can represent any taxpayer, on any tax matter, before any IRS office. The IRS groups EAs with attorneys and CPAs as having the same level of representation authority.
In practice, that covers almost everything a stressed taxpayer actually needs: responding to an audit, negotiating an Offer in Compromise, setting up an installment agreement, getting a bank levy or wage garnishment released, filing years of back returns, or appealing an IRS decision. An EA can sign a client’s power of attorney and deal with the IRS directly, the same as an attorney can.
What an EA can’t do: represent a client in litigation before the US Tax Court (without separately passing the Tax Court’s own non-attorney exam), or provide the kind of legal representation that requires a law license, like defending someone against criminal tax charges.
When Do You Actually Need a Tax Attorney?
Three situations call for an attorney specifically, not an EA.
Litigation in US Tax Court. If a case goes past IRS Appeals and ends up in front of a judge, that’s litigation. Under US Tax Court Rule 200, an attorney already admitted to a state or federal bar can be admitted to practice before the Tax Court just by showing proof of that bar membership. A non-attorney has to pass a separate written exam, get sponsored by two people already admitted to the Tax Court bar, and go through a character and fitness review. Most EAs never take that exam, because most EA work never needs it.
Criminal tax exposure. If the IRS refers a case for criminal investigation, or there’s a real risk of willful failure to file or fraud charges, that’s a criminal defense matter. It needs a licensed attorney, not a resolution firm.
Cases where privilege genuinely matters. Communications with an attorney can be protected by attorney-client privilege in ways that communications with an EA or CPA generally aren’t. For most routine IRS collections work, that distinction doesn’t come up. It matters in situations with real legal exposure, where what you say to your representative needs to stay protected.
Outside those three, an attorney isn’t doing anything an EA with full IRS representation rights can’t already do, at a higher cost.
Precision Tax Relief Is a Resolution Firm, With an Attorney on the Team
Precision Tax Relief is a tax resolution firm, not a law firm and not a CPA firm. The team is 18 Enrolled Agents and 5 CPAs, plus one attorney: Casey Ingels, who is licensed to practice before the US District Court, the Ninth Circuit Court of Appeals, and the US Tax Court.
That split matches how the work actually breaks down. The EAs handle the collections defense, audit representation, and negotiation work that makes up the vast majority of cases. Casey handles the cases that land in Tax Court litigation or need an attorney’s involvement specifically. Routine resolution work through Precision Tax doesn’t carry attorney-client privilege, since it isn’t being handled as legal representation. That’s worth knowing going in, not something to assume.
If you’re not sure which side of that line your situation falls on, a free consultation with an EA will tell you. Find out what your situation qualifies for.
Matching the Credential to the Task
A quick way to check which one fits:
- Bank levy or wage garnishment release: EA
- Audit representation: EA
- Offer in Compromise or installment agreement negotiation: EA
- Filing years of back returns: EA
- Appealing an IRS collection or exam decision: EA
- Petitioning the US Tax Court after Appeals: attorney
- IRS criminal referral or fraud investigation: attorney
- A situation where privileged communication is genuinely necessary: attorney
If your case sits in the first list, an EA has full authority to handle it. If it sits in the second, that’s when Precision Tax brings in Casey directly, or you should be talking to an attorney regardless of which firm you use.
How Do You Vet a Tax Relief Company Before Signing?
Whoever you hire, ask what they can’t do as much as what they can. A few places to start: 5 questions to ask before signing with a tax relief company, what to know about tax relief company complaints and BBB data, and how to spot tax debt scams before you owe more than the IRS itself was asking for. If you’re weighing handling the IRS yourself against hiring help at all, our guide on DIY versus a tax professional walks through that tradeoff directly.
Precision Tax Relief offers a free consultation with one of our Enrolled Agents (EAs), federally licensed to represent taxpayers before the IRS. If your case turns out to be one of the ones that needs an attorney, Casey Ingels handles it directly. Contact us to find out where you stand.
This article explains the general difference between Enrolled Agents and tax attorneys. It is not individualized tax or legal advice, and specific circumstances vary. Talk to a licensed professional about your own situation.
Frequently Asked Questions
For most IRS problems, an Enrolled Agent (EA) has full representation rights and can handle it. An attorney is specifically needed for Tax Court litigation, criminal tax exposure, or cases where attorney-client privilege matters.
An EA can’t represent a client in US Tax Court litigation without separately passing the Tax Court’s own non-attorney admission exam, and can’t provide criminal defense representation. Both require a law license.
No. Precision Tax Relief is a tax resolution firm. The team includes Enrolled Agents, CPAs, and one attorney, Casey Ingels, for the cases that specifically need an attorney.
Only if you’re working with an attorney on a matter being handled as legal representation. Routine resolution work with an EA or CPA doesn’t carry the same privilege.
It varies by firm and case complexity. Precision Tax Relief quotes a flat fee up front, with payment plans available, rather than an hourly rate that’s hard to predict in advance.
If your case involves Tax Court litigation, a criminal referral, or a real need for privileged communication, get an attorney involved. For collections, audits, and negotiation, a licensed EA can represent you the same as an attorney could at the IRS level.
