Does Your Client Need a Lawyer in Tax Court?

When the IRS comes to a client with a Notice of Deficiency or a Notice of Determination, most tax practitioners refer that client on to a tax attorney to handle the case in Tax Court. While that may be sound practice in most instances, some cases could be handled just as well by a non-lawyer, according to a former 26-year employee of the IRS who now serves an a non-attorney tax advisor in a Sacramento, Calif., law firm. David M. Fogel, a CPA and EA, outlines exactly what non-lawyers can and can’t do in practice before the U.S. Tax Court in a recent article in the Journal of Tax Practice and Procedure. He explains how some cases, particularly those involving smaller dollar amounts, can be easily—and affordably—handled by a CPA or EA who knows the proper procedures to follow.

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This story is from the CCH’s monthly Focus on Tax newsletter, which provides advise and guidance on federal and state tax issues for tax and accounting professionals.

Read this article from CCH’s Journal of Taxation of Financial Products.


Wolters Kluwer Tax and Accounting

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