Credential comparison · Washington, DC office
Tax attorney vs CPA for an IRS audit
A CPA and a tax attorney can both represent you before the IRS under Treasury Circular 230, at an examination, in collections, and before Appeals. Tax Court representation requires admission under Tax Court Rule 200. Attorneys are admitted on motion. Nonattorneys can be admitted by examination. A CPA license alone does not confer admission.
This page compares credentials, not named firms, and is published by the Law Office of Alexander Powell, PLLC in Washington, DC. Government fees and deadlines cited below were checked on official sites on August 18 and 19, 2026.
Side by side
What is the difference between a tax attorney and a CPA?
A CPA and a tax attorney may both represent a taxpayer before the IRS under Treasury Circular 230, at an examination, in collections, and before the Independent Office of Appeals. Communications with an attorney about legal advice carry attorney-client privilege, while Internal Revenue Code section 7525 gives a CPA a narrower privilege that does not reach criminal tax matters and, as a federal statute, generally does not bind state proceedings. Filing and trying a case in the United States Tax Court requires admission under Tax Court Rule 200, which attorneys obtain on motion and which a CPA license alone does not confer.
| Question | CPA | Tax attorney (this firm) |
|---|---|---|
| Credential and license | Licensed by a state board of accountancy. Services and tax-dispute experience vary by practitioner. | Licensed by a state bar. Mr. Powell is admitted in the District of Columbia and Maryland, and separately admitted to practice before the United States Tax Court. |
| Practice before the IRS | A CPA may represent a taxpayer before the IRS in examinations, collections, and Appeals under Treasury Circular 230. | An attorney holds the same Circular 230 representation rights, and can litigate when admitted to the forum. |
| U.S. Tax Court | Cannot file a Tax Court petition or try the case unless separately admitted under Tax Court Rule 200. | An attorney admitted to the Tax Court can petition the court, conduct discovery, and try the case. |
| Confidentiality | Internal Revenue Code section 7525 extends a limited privilege to tax advice from a federally authorized practitioner. It does not apply to criminal tax matters, and as a federal statute it generally does not bind state proceedings. | Attorney-client privilege covers legal advice broadly, in civil and criminal contexts, under both federal and state law. |
| Work to discuss before hiring | Ask about experience with the records, returns, and IRS dispute involved. | Ask about experience with the dispute and admission to any court where representation may be needed. |
| Fee terms | Ask for a written quote identifying the services covered. | A written fee quote for the engagement follows a consultation request, once the matter is understood. |
Licensing rules change. Official source: IRS Treasury Circular 230 page
Questions
Tax attorneys and CPAs
What is the difference between a tax attorney and a CPA?
CPAs and attorneys may represent taxpayers in IRS examinations, collections, and Appeals under Treasury Circular 230. The choice depends on the work required and the professional’s experience. Representation in the United States Tax Court requires separate admission under Tax Court Rule 200. Privilege also differs: Internal Revenue Code section 7525 protects certain tax-advice communications with federally authorized practitioners, but excludes criminal tax matters. Attorney-client privilege can protect communications seeking legal advice, including advice about potential criminal exposure.
Is what I tell my CPA confidential?
Within limits. Internal Revenue Code section 7525 gives a privilege to tax advice communications with federally authorized practitioners such as CPAs. It is narrower than attorney-client privilege. It does not apply to criminal tax matters, and as a federal statute it generally does not control state proceedings. Communications with an attorney about legal advice carry the broader privilege.
Can a CPA file a petition in U.S. Tax Court?
Filing a Tax Court petition and trying the case for someone else requires admission under Tax Court Rule 200. After a Notice of Deficiency, the taxpayer generally has 90 days, or 150 days if the notice is addressed to a person outside the United States, to petition. Attorneys are admitted on motion. A CPA can sign and try a case only if separately admitted. The taxpayer may appear pro se.
How does this firm charge for audit representation?
An initial consultation is a call with Mr. Powell, and there is no charge for the call. The firm quotes the fee in writing for the specific engagement before any work begins, so nothing is owed between the call and a signed engagement agreement. Government fees are separate and are set by the agency rather than by the firm. The United States Tax Court petition filing fee is $60 under the court's fee schedule, checked August 19, 2026.
If the letter is already in hand
Use IRS Letter Check for a supported federal notice. The IRS audit hub maps examination paths. Letter 3219 explains the Notice of Deficiency. If the notice shows a response date, that date controls over anything on this page.
Related pages
Related pages
- IRS audit attorneyExamination letters, IDRs, reports, and the paths out of an audit.
- Audit vs collection caseAn examination questions the return; a collection case enforces an assessed balance.
- Tax attorney vs enrolled agentThe same comparison against the enrolled-agent credential, with Maryland Comptroller procedure.
- U.S. Tax Court attorneyNotices of Deficiency, the petition window, and Tax Court Rule 200.
- Letter 3219 explainedThe Notice of Deficiency, with official sources.
- Information Document RequestForm 4564 IDRs, what a response builds, and where privilege matters.
- IRS Letter CheckType the code on the notice for a plain-language explanation.
- Start hereSend a high-level summary of the IRS letter and the date printed on it.
Audit letter in hand
Send the letter code and the date printed on it.
Send the letter code and the date printed on the paper. Send only a high-level summary.
Schedule an initial consultationRequesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline.
Law Office of Alexander Powell, PLLC. 1629 K Street NW, Suite 300, Washington, DC 20006.