Short answer
Enrolled agents, CPAs and attorneys all have unlimited representation rights before the IRS under Treasury Circular 230, so any of them can handle audits, collection and appeals. Choose an attorney if there is any risk of a criminal investigation or a contested court case. For payment plans, offers and levies, the credential matters less than the person’s collection experience.
Key takeaways
- Per IRS.gov, enrolled agents, CPAs and attorneys “may represent their clients on any matters including audits, payment/collection issues, and appeals.”
- Preparers with only a PTIN cannot represent you, and Annual Filing Season Program participants can represent you only on returns they prepared, and not in collection or appeals.
- The IRC 7525 privilege for enrolled agents and CPAs applies only to noncriminal tax matters, which is the main reason to start with an attorney when criminal exposure is possible.
- Check the individual who will sign your Form 2848: the IRS directory or Office of Enrollment for an EA, the state board of accountancy for a CPA, the state bar for an attorney.
- Many people need no one: if you have filed and can pay over time, the IRS Online Payment Agreement, the Taxpayer Advocate Service and Low Income Taxpayer Clinics cost little or nothing.
Who can represent you before the IRS
Representation means someone deals with the IRS for you: talks to the revenue officer, signs and submits requests, attends the hearing. It is different from preparing a return. Treasury Department Circular 230 (31 CFR Part 10) sets who may do it and the rules of conduct they must follow, and the IRS Office of Professional Responsibility disciplines practitioners who break those rules.
| Who | Representation rights before the IRS | Source |
|---|---|---|
| Enrolled agent (EA) | Unlimited: any tax matter, including audits, payment and collection issues, and appeals | IRS credentials page; 31 CFR 10.3(c) |
| Certified public accountant (CPA) | Unlimited, same scope as an EA | IRS credentials page; 31 CFR 10.3(b) |
| Attorney | Unlimited, same scope as an EA | IRS credentials page; 31 CFR 10.3(a) |
| Annual Filing Season Program participant | Limited: only returns they prepared and signed, and only before revenue agents, customer service representatives and similar IRS employees. No collection or appeals work. | IRS credentials page |
| Preparer with a PTIN only | None (except for returns prepared and filed on or before December 31, 2015) | IRS credentials page |
The IRS says it plainly on its credentials page: “Enrolled agents, certified public accountants, and attorneys have unlimited representation rights before the IRS.” So for the IRS, the three credentials are equal. The differences are in training, who licenses them, a confidentiality rule, and who can go to court.
Whoever represents you files Form 2848, Power of Attorney and Declaration of Representative (Rev. 1-2021 (IRS.gov, 1-2021)). It names the individual and their credential, which also lets them see your confidential tax information. See our Form 2848 guide for how it works.
Enrolled agent vs CPA vs tax attorney compared
| Credential | Licensed by | How they qualify | Confidentiality | U.S. Tax Court |
|---|---|---|---|---|
| Enrolled agent | The IRS | A three-part IRS Special Enrollment Examination; 72 hours of continuing education every 3 years | IRC 7525 practitioner privilege, noncriminal matters only | Only after passing the Tax Court’s nonattorney examination |
| CPA | State boards of accountancy (and D.C. and U.S. territories) | The Uniform CPA Examination plus education, experience and character requirements; tax is one of many specialties | IRC 7525 practitioner privilege, noncriminal matters only | Only after passing the Tax Court’s nonattorney examination |
| Tax attorney | State courts or their designees, such as the state bar | Usually a law degree and a bar exam; “tax attorney” describes a focus, not a separate license | Attorney-client privilege | Can apply for admission as an attorney |
Where each one usually fits
- Enrolled agent. The only one of the three licensed by the IRS itself, and the exam is entirely about federal tax. Collection work (payment plans, offers in compromise, currently not collectible status, levy releases, penalty relief, Collection Due Process hearings) is everyday work for many EAs.
- CPA. Strongest when the problem is really an accounting problem: rebuilding books for several unfiled years, a business with payroll tax trouble, or financial statements the IRS will test line by line. Not every CPA does IRS collection work, so ask.
- Tax attorney. The right first call when there is any chance of a criminal investigation, when the case may end up in litigation beyond what you could handle yourself, or when tax issues overlap with bankruptcy, divorce or other legal questions.
One person rarely covers everything. Firms that do IRS resolution often combine credentials, and that is fine as long as you know which individual signs your Form 2848 and is responsible for your case.
Which professional fits your IRS problem
| Your situation | Who usually fits | Why |
|---|---|---|
| Returns filed, you owe $50,000 (IRS.gov, July 2026) or less and can pay monthly | Often no one | A Simple Payment Plan (formerly the streamlined installment agreement) can be set up in the IRS Online Payment Agreement without a financial statement. |
| Final notice of intent to levy (LT11 or Letter 1058), levy or garnishment | EA, CPA or attorney with collection experience | You have 30 days (IRS.gov, 2026) to request a Collection Due Process hearing; the deadline matters more than the credential. |
| Offer in compromise, partial payment plan, balance above the Simple Payment Plan limit | EA, CPA or attorney | Needs a full financial statement and negotiation over allowable expenses and asset equity. |
| Several unfiled years, business books in disarray, payroll taxes | CPA or EA, often together | The returns and the numbers have to be rebuilt before any collection option is possible. |
| Notice of deficiency (CP3219A) you want to contest in Tax Court | Attorney, a Tax Court-admitted nonattorney, or yourself | Only admitted practitioners can represent you in Tax Court, and the court accepts self-represented petitioners. The petition date on the notice cannot be extended. |
| Unreported income you knew about, false records, or contact from IRS Criminal Investigation | Attorney first | The EA and CPA privilege does not apply to criminal matters (see below). |
For the full list of relief options and when each applies, see compare IRS relief options.
Confidentiality: what the IRC 7525 privilege covers
Communications with an attorney about legal advice are generally protected by attorney-client privilege. Since 1998, IRC section 7525 has given a similar protection to tax advice from any “federally authorized tax practitioner,” which includes enrolled agents and CPAs. But the statute limits it in three ways:
- Noncriminal matters only. It can be claimed only in “any noncriminal tax matter before the Internal Revenue Service” and in noncriminal tax proceedings in federal court brought by or against the United States.
- Tax advice only. It covers advice within the practitioner’s authority to practice before the IRS, to the extent the same communication would be privileged with an attorney.
- No tax shelter promotion. Written communications about promoting participation in a tax shelter are excluded.
Privilege is rarely the deciding factor for a payment plan, an offer or a levy release, where the IRS already has the numbers. It matters when the facts themselves are the problem.
How tax professionals charge
There are no standard prices for IRS representation, and this page does not quote any. What you can compare is how the fee is structured:
- Flat fee. One price for a defined job, such as setting up a payment plan or preparing an offer. Ask exactly what is included and what happens if the IRS rejects the request.
- Hourly. You pay for time spent. Ask for the rate of each person who will work on the case and an estimate of total hours.
- By stage or with a retainer. A fee for an investigation phase (power of attorney, transcripts, recommendation), then another for the resolution. Ask whether the first fee is credited to the second.
Circular 230 also limits fees. Under 31 CFR 10.27, a practitioner “may not charge an unconscionable fee,” and contingent fees (fees based on the outcome, such as a percentage of taxes saved) are generally prohibited except in a few listed situations: IRS examinations of an original return, certain refund claims filed within 120 days of an exam notice, claims about interest and penalties, and court proceedings. The Federal Trade Commission adds its own advice: ask how the company will bill you and whether it offers refunds, and don’t deal with anyone who says to pay the whole fee upfront.
Professional fees are separate from IRS costs such as payment plan setup fees and the offer application fee. Those are listed on IRS relief costs and fees.
How to verify an enrolled agent, CPA or attorney
- Get the name of the person who will sign your Form 2848. A company is not licensed; individuals are. Ask for their credential and the state that issued it.
- Search the IRS directory. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications lists preparers who currently hold a credential the IRS recognizes. The IRS notes it is not a complete list of all preparers.
- Confirm an enrolled agent with the IRS. The IRS verify an enrolled agent page says to use the Contact the Office of Enrollment form and choose the option for information about an enrolled agent. The IRS aims to answer within 72 hours.
- Confirm a CPA with the state board of accountancy in the state that issued the license. Most boards have a free online license lookup that shows status and any public discipline.
- Confirm an attorney with the state bar or the court that licenses lawyers in that state. Look for active status and any discipline.
- Check complaints. Search the firm and the individual with your state attorney general and the Better Business Bureau, and read the complaints, not just the rating.
If something goes wrong, report a tax relief company to the FTC at ReportFraud.ftc.gov and preparer misconduct to the IRS on Form 14157 through its complaint page. Report excessive fees to the Treasury Inspector General for Tax Administration.
Red flags when hiring for an IRS problem
The FTC’s advice on tax relief companies lists the warning signs, and the IRS adds a few of its own:
Myth: “You qualify for our program.”
Fact: “Only the IRS or your state comptroller can decide what you qualify for,” per the FTC. Nobody can tell you before reading your IRS transcripts.
- The whole fee upfront. The FTC: “Don’t do business with anyone that tells you to pay their whole fee upfront.”
- Ongoing “maintenance fees.” The FTC warns these “add up quickly.”
- Promised results. “Every taxpayer’s situation is unique and no company can promise a particular result.”
- No named, credentialed person. Salespeople are not representatives. If nobody will tell you who signs the Form 2848, walk away.
- A fee tied to your refund. The IRS says to avoid preparers who base their fees on a percentage of the refund.
- Pressure to sign or skip notices. The IRS says “never sign a blank tax form,” and no one should tell you to ignore an IRS deadline.
More on spotting scams: Is the IRS Fresh Start program legit? and tax relief scams to avoid.
Free options, and when a professional isn't worth it
A professional can’t get you anything the IRS wouldn’t grant you directly. You are paying for time, judgment and someone to handle the IRS. Before you hire anyone, check whether one of these fits:
| Option | What it does | Cost |
|---|---|---|
| IRS Individual Online Account | Shows what you owe by tax year, payment history, transcripts and digital notices; lets you apply for or revise a payment plan | Free |
| Taxpayer Advocate Service | An independent organization within the IRS that helps when an IRS problem causes financial difficulty or normal IRS channels have failed. Call 877-777-4778 (IRS.gov, 2026) or file Form 911 (Rev. 6-2026 (IRS.gov, 6-2026)). | Free: “our service is always free” |
| Low Income Taxpayer Clinics | Independent of the IRS; can represent you before the IRS or in court on audits, appeals and collection disputes if your income is below the clinic’s limit. Find one in IRS Publication 4134. | Free or a small fee |
| Representing yourself in Tax Court | The Tax Court publishes a guide for individuals who represent themselves, and lists clinics and pro bono programs | No representative fee |
A professional is usually not worth paying for if you have filed every return, owe less than the Simple Payment Plan limit, and can afford a monthly payment. It usually is worth it if you face a levy deadline, need an offer in compromise or a plan based on a financial statement, have several unfiled years, owe payroll taxes, or have any criminal exposure. Our guide to choosing help goes through the do-it-yourself routes step by step.
Global Gate Tax Relief is one option among many. Its team, per its website, includes licensed tax attorneys, IRS enrolled agents and CPAs; it offers a free consultation, quotes a flat fee upfront before any work begins and does not bill hourly. It does not guarantee outcomes. Whoever you talk to, ask the questions above.
Frequently asked questions
For dealing with the IRS, yes in terms of authority: enrolled agents, CPAs and attorneys all have unlimited representation rights, including audits, collection and appeals. An attorney is the better choice when criminal exposure is possible or the case may go to litigation. For payment plans, offers and levies, compare experience, not titles.
Yes. A CPA who is not suspended or disbarred may represent you on any IRS matter after filing a declaration with the IRS, usually through Form 2848. Not every CPA does collection work, so ask how many levy, payment plan or offer cases they handle.
Partly. IRC 7525 extends attorney-client-style confidentiality to tax advice from enrolled agents and CPAs, but only in noncriminal tax matters before the IRS and noncriminal federal court proceedings. It does not apply in a criminal investigation or to written tax shelter promotion.
Only if they have passed the U.S. Tax Court’s nonattorney examination and been admitted to practice there. Attorneys apply for admission separately. You can also represent yourself; the court publishes guidance for self-represented petitioners.
Search the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, or use the Contact the Office of Enrollment form on IRS.gov and choose the option for information about an enrolled agent. The IRS aims to reply within 72 hours.
Usually not just because you owe. Owing is a collection matter that enrolled agents and CPAs handle with the same IRS authority. Talk to an attorney if there is unreported income you knew about, any contact from IRS Criminal Investigation, or a dispute headed to court.
Generally no. Circular 230 prohibits contingent fees, including a percentage of taxes saved, except for a few listed situations such as IRS examinations of an original return, certain refund and penalty claims, and court proceedings. Ask for the fee structure in writing.
Sources
- IRS: Understanding tax return preparer credentials and qualifications (reviewed 29 Jan 2026)
- IRS: Circular 230 tax professionals
- 31 CFR 10.3, Who may practice
- 31 CFR 10.27, Fees
- 26 U.S.C. 7525, Confidentiality privileges relating to taxpayer communications
- IRS: About Form 2848
- IRS: Choosing a tax professional
- IRS: Directory of Federal Tax Return Preparers with Credentials and Select Qualifications
- IRS: Verify the status of an enrolled agent
- IRS: Enrolled agents
- IRS Tax Topic 254, How to choose a tax return preparer
- IRS: Make a complaint about a tax return preparer
- U.S. Tax Court: Practitioners
- U.S. Tax Court: Petitioners
- IRS: Understanding your CP3219A notice
- FTC Consumer Advice: Trouble paying your taxes? (tax relief companies)
- IRS: The Taxpayer Advocate Service is your voice at the IRS
- IRS Form 911 (Rev. 6-2026)
- IRS: Low Income Taxpayer Clinics
- IRS: Your online account
- IRS: Online payment agreement application
We check every figure against IRS.gov and log changes on the key figures page.
Want a professional to look at your options?
Free consultation, no obligation. If we take your case, the flat fee is quoted upfront before any work begins. If you can handle it yourself through IRS.gov, we will tell you. No outcome is guaranteed.
This page is general information about IRS rules, not tax or legal advice for your situation. IRS figures change; each one links to its official source and the date we last checked it.