When do I need a tax attorney or a tax lawyer? The person who contacted me from the IRS seems very nice. Maybe I should just deal with him myself rather than hire a tax attorney? Will the IRS agent be mad if I hire a tax lawyer to represent me? Do I need a tax attorney to represent me, rather than an accountant? What is a Tax Specialist? The IRS employee handling my case isn’t being reasonable. Can I get my case transferred to someone easier to deal with? Is the United States Tax Court part of the Internal Revenue Service? Who (or what) is the Taxpayer Advocate? What is the Office of Professional Responsibility (OPR)? What is a California Resale Certificate and Can I Use an XYZ Letter Instead? What is an AOD, or Action on Decision? What is the Internal Revenue Manual or IRM? What is the Difference Between an IRS Revenue Agent, and a Revenue Officer? Do I qualify for Innocent Spouse Relief? See our Flowchart Can I be an “Innocent Spouse”?