1. Attorney
2. Certified Public Accountant (CPA)
3. Enrolled Agent (EA).
I have the third license, E.A.. The important question is : of these three licenses, which training truly prepares and educates one for dealing with the IRS collection branch? Actually NONE of them!
Knowledge of the IRS collection branch comes to one through experience ONLY. I am proud of my Enrolled Agent's license and of my education in the nuances of the IRS code. However, I would have to be honest that it is the eleven years of handling cases at Washington Tax that have provided me with the know-how to handle IRS collection's cases.
When shopping for tax representation, the license to practice is important, but just as significant is one's experience handling collection's cases.
Here are two huge questions to separate the experienced ones from the novices:
Does filing a return to replace a substitute-for-return change the statute of limitations?
NO
Are personal taxes potentially dischargeable in bankruptcy? YES
If a professional answers either of these questions wrong, keep shopping.