The term “Selecting an Attorney” doesn’t appear to correspond to a specific document or section on the IRS website, based on the searches conducted. However, when it comes to selecting legal representation or a tax professional, the IRS provides general guidance and resources to help individuals make informed decisions. Here are some key points from the information found on the IRS website:
- Form 2848 – Power of Attorney and Declaration of Representative:
- Individuals can use Form 2848 to authorize an individual to represent them before the IRS. It’s important to fill out Form 2848 correctly, sign, and date it to prevent it from being rejected. Joint filers must execute their own separate power of attorney on Form 28481.
- Alternative Power of Attorney:
- The IRS will accept a power of attorney other than Form 2848 provided the document satisfies the requirements for a power of attorney. However, these alternative powers of attorney cannot be recorded on the Centralized Authorization File (CAF) unless a completed Form 2848 is attached2.
- Choosing a Tax Professional:
- There are various types of tax return preparers, including Certified Public Accountants (CPAs), Enrolled Agents (EAs), attorneys, and others who might not have a professional credential. When selecting an attorney or tax professional, individuals should expect their chosen professional to be skilled in tax preparation and to accurately file their income tax return3.
These points provide a general framework for individuals seeking to authorize a representative or select a tax professional, such as an attorney, to assist with their tax matters. For more detailed or personalized information, contacting a tax professional or the IRS directly might be helpful.
If you elect to use an attorney to help you seek a reward from the IRS, the following factors, amongst others, will be relevant:
Experience
Does the attorney have government experience? Does the attorney have experience submitting claims with the IRS? Have they had success representing whistleblowers before the IRS?
Track Record
Does the attorney you are considering have a record of success? Has the attorney had success negotiating with the IRS under its Special Agreement Program?
Who will actually be your attorney?
Is the firm you are contacting simply an attorney referral service? Who will be doing the day-to-day work on your case?
What Are the Terms of the Fee Agreement?
Are you being offered a contingency agreement? Who is going to cover the costs of the case? Are you getting a fair deal? Is the contingency percentage reasonable?
The Law Offices of Paul D. Scott, P.C. provide counsel to potential whistleblowers in cases involving underpayments of tax in excess of $2 million. For more information on the firm, please visit www.LOPDS.com.