Federal credential and Maryland procedure · Washington, DC office
Tax attorney vs enrolled agent
An enrolled agent and a tax attorney can both represent you before the IRS under Treasury Circular 230, at an examination, in collections, and before Appeals. Hire the attorney when the file needs attorney-client privilege, or when the next forum is Maryland Tax Court or the United States Tax Court. A Comptroller hearing may be attended by an attorney, CPA, enrolled agent, or other authorized power of attorney. U.S. Tax Court practice requires admission under Tax Court Rule 200; an enrolled-agent license alone does not confer it. The Law Office of Alexander Powell, PLLC in Washington, DC handles both the federal work and Maryland Comptroller procedure.
This page compares credentials and Maryland procedure, not named practitioners. Maryland sources were checked on August 28, 2026. IRS user fees cited below were checked on August 18 and 19, 2026.
What happens on a Comptroller of Maryland notice?
A Comptroller assessment is a Maryland proceeding. Circular 230 governs who may speak at an IRS examination. A Comptroller hearing may be attended by an attorney, CPA, enrolled agent, or other authorized power of attorney. Maryland Tax Court procedures, citing Tax-General Article 13-515 and checked September 10, 2026, state that an individual may appear without a lawyer, a partner or officer may appear for a partnership or corporation, and any party may be represented by a lawyer admitted in Maryland. Internal Revenue Code section 7525 generally does not bind a state hearing.
The Comptroller also runs a separate Offer in Compromise program. The official page, checked August 28, 2026, requires an assessed liability, an exhausted or declined administrative appeal, two years since the taxpayer became liable, required returns filed or assessed as unfiled, no open bankruptcy, and, for business taxes, a closed business. Forms are MD 656 and MD 433-A, mailed to 7 St. Paul Street, Room 210, Baltimore, Maryland 21202 or sent to oic@marylandtaxes.gov. That page and Form MD 656 do not list an application fee. The IRS charges $205 for most federal offers. Receipt of a Maryland offer does not create a collections hold.
Official source: Comptroller Online Appeal Request (checked August 28, 2026)
Official source: Comptroller Offer in Compromise (checked August 28, 2026)
Official source: Form MD 656 (checked August 28, 2026)
Official source: Maryland Tax Court procedures (checked August 28, 2026)
Official source: IRS offer in compromise (checked August 18, 2026)
The Maryland hearing path
How a Comptroller assessment is heard
Read the Comptroller notice
Identify the tax type, the periods, the amount, and the date printed on the letter. A Comptroller assessment is a Maryland tax matter.
Request the hearing in 30 days
The Comptroller's Online Appeal Request system states that a taxpayer who still disputes an assessment or a refund denial should file an appeal within 30 days of the date on the notice. The office first checks whether the appeal is timely and can be resolved from the documents. If it cannot, a hearing is scheduled. The date printed on the notice controls.
Maryland Tax Court after a final determination
Maryland Tax Court procedures, citing Tax-General Article 13-508 and 13-510, state that after the informal hearing the Comptroller mails a Notice of Final Determination, and that an appeal must be filed within 30 days. If the Comptroller does not respond within six months, that page says the taxpayer may appeal directly.
Who may appear there
The same procedures page, citing Tax-General Article 13-515, states that an individual may appear without a lawyer, a partner or officer may appear for a partnership or corporation, and any party may be represented by a lawyer admitted in Maryland. An enrolled-agent license is a federal Circular 230 credential.
Questions
Enrolled agents, attorneys, and Maryland procedure
Can an enrolled agent represent me in an IRS audit?
Yes. An enrolled agent can speak at the examination, contest a proposed adjustment, answer information document requests, and take the case to the IRS Independent Office of Appeals. Hire an attorney when the file needs attorney-client privilege rather than the narrower privilege in Internal Revenue Code section 7525, or when the next forum is Maryland Tax Court or the United States Tax Court.
Can an enrolled agent appear at Maryland Tax Court?
Maryland Tax Court procedures, citing Tax-General Article 13-515 and checked September 10, 2026, state that an individual may appear without a lawyer, a partner or officer may appear for a partnership or corporation, and any party may be represented by a lawyer admitted in Maryland. An enrolled-agent license is not that admission.
Does Maryland charge an offer-in-compromise application fee?
The Comptroller's Offer in Compromise page and Form MD 656, checked August 28, 2026, list Form MD 656 and Form MD 433-A and do not list an application fee. The IRS charges a $205 application fee for most federal offers, waived for low-income certification and for doubt-as-to-liability offers, per the IRS offer in compromise page checked August 18, 2026. Receipt of a Maryland offer does not create a collections hold.
Can an enrolled agent go to U.S. Tax Court?
Not on the enrolled-agent license alone. Representation in U.S. Tax Court requires admission under Tax Court Rule 200. Attorneys are admitted on motion. A small number of nonattorneys, including some enrolled agents, are admitted by the Court's examination. 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. The taxpayer may also appear alone. Attorney-client privilege and Maryland Tax Court appearance are separate reasons to hire an attorney.
How does this firm charge for collection or Comptroller 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. In this firm's August 2026 review of published prices, published enrolled-agent rates for representation work ran below published attorney rates. Government fees are set by the agency and are separate from the professional fee. The Comptroller's Offer in Compromise page, checked August 28, 2026, lists no application fee, and the IRS charges a $205 application fee for most federal offers.
When is an enrolled agent enough?
An enrolled agent can handle an IRS examination, contest a proposed adjustment at exam or Appeals, and represent a taxpayer in collections. Hire an attorney when the communications need attorney-client privilege rather than section 7525, or when the next forum is Maryland Tax Court or the United States Tax Court.
Mr. Powell represents clients in IRS administrative disputes and U.S. Tax Court cases. He is admitted in the District of Columbia, Maryland, and before the United States Tax Court. The record is on the About page.
If the letter is already in hand
Use IRS Letter Check for a supported federal notice. Use the Maryland tax attorney page for a Comptroller letter. If the notice shows a response date, that date controls over anything on this page.
Related pages
Maryland and federal pages
- Maryland tax attorneyComptroller notices and Maryland Tax Court.
- IRS offer in compromiseThe federal $205 application fee, the pre-qualifier, and the three offer grounds.
- Attorney vs CPAThe same comparison against the accounting credential.
- U.S. Tax Court attorneyNotices of Deficiency, the petition window, and Tax Court Rule 200.
- Start hereSend a high-level summary of the IRS or Comptroller letter and the date printed on it.
Comptroller notice or IRS letter
Send the letter code and the date printed on it.
Send the agency name, the letter code if it is an IRS notice, and the date printed on the paper.
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.