Skip to main content

Role of the IRS Attorney

Author : Donghoo Sohn, Esq.



An IRS attorney represents clients in matters involving the Internal Revenue Service, including tax disputes, audits, appeals, and criminal investigations. These legal professionals possess specialized knowledge of federal tax law and IRS procedures, enabling them to protect taxpayer rights and resolve complex tax issues. Whether facing an audit notice or navigating criminal tax charges, an IRS attorney provides essential guidance through every stage of the process.

Contents


1. IRS Attorney in New York : Understanding Tax Representation Services


An IRS attorney in New York handles a wide range of tax-related matters, from civil disputes to criminal defense. These attorneys work with individuals, businesses, and entities to address IRS concerns and develop effective resolution strategies. An IRS attorney combines knowledge of federal tax law with practical experience in IRS procedures to achieve favorable outcomes for clients.



Representation during IRS Audits


When the IRS initiates an audit, an IRS attorney can represent clients before the agency and manage all communications. The attorney reviews audit notices, gathers required documentation, and presents the client's position to IRS examiners. This professional representation protects taxpayer rights and helps resolve audit issues efficiently.



Criminal Tax Defense Services


Criminal tax cases require specialized legal expertise. An IRS attorney defends clients facing charges related to tax evasion, fraud, or other federal tax crimes. These cases involve complex evidence, substantial penalties, and potential imprisonment, making experienced legal representation critical for protecting the client's future and minimizing consequences.



2. IRS Attorney in New York : Federal Tax Law and Compliance Requirements


Federal tax law, codified in the Internal Revenue Code and enforced through Treasury regulations, establishes the framework for all tax obligations. An IRS attorney must understand these complex statutes and how they apply to individual circumstances. Compliance with federal tax requirements is mandatory, and violations can result in significant civil and criminal penalties.



Understanding Tax Code Violations


The Internal Revenue Code § 7201 prohibits tax evasion, which involves deliberately underpaying taxes or concealing income. Section § 7206 addresses fraud-related offenses, including filing false returns. An IRS attorney evaluates whether conduct constitutes a violation and develops appropriate defense or resolution strategies based on the specific facts and applicable law.



Penalty Assessment and Appeals


The IRS may assess penalties for late payment, underpayment, or substantial understatement of tax liability. An IRS attorney can challenge penalty assessments through the administrative appeals process or litigation. These professionals understand penalty mitigation strategies and can argue reasonable cause or other defenses to reduce or eliminate assessed penalties.



3. IRS Attorney in New York : Resolution Strategies and Dispute Resolution


An IRS attorney develops tailored strategies to resolve tax disputes efficiently. Options include negotiated settlements, installment agreements, offers in compromise, or formal appeals through the IRS Office of Appeals. Each approach requires understanding IRS procedures and presenting compelling arguments supported by documentation and legal analysis.



Installment Agreements and Payment Options


Payment OptionDescription
Short-Term AgreementAllows payment within 180 days without interest accrual
Long-Term AgreementExtends payment over multiple years with interest and penalties
Offer in CompromiseSettlement for less than the full tax debt owed

An IRS attorney negotiates these arrangements on behalf of clients, ensuring terms are manageable and compliant with IRS requirements. The attorney prepares necessary financial documentation and presents the client's position to support approval of the proposed arrangement.



Appeals and Litigation Options


When disputes cannot be resolved through negotiation, an IRS attorney can pursue formal appeals or litigation. The IRS Office of Appeals provides an independent review process for disputed tax assessments. If appeals are unsuccessful, litigation in Tax Court, District Court, or the Court of Federal Claims may be appropriate to challenge the IRS position and protect the client's interests.



4. IRS Attorney in New York : Protecting Your Rights in Complex Tax Matters


Taxpayers facing IRS action require knowledgeable legal representation to ensure their rights are protected throughout the process. An IRS attorney serves as an advocate, communicating with the IRS on the client's behalf and preventing costly mistakes. Whether addressing an audit, managing criminal charges, or negotiating a settlement, professional legal guidance is essential for achieving the best possible resolution.



Importance of Early Legal Intervention


Engaging an IRS attorney early in the process provides significant advantages, including strategic planning and prevention of adverse actions. An attorney can respond promptly to IRS notices, gather necessary documentation, and position the client favorably for resolution. Early intervention often results in better outcomes and reduced exposure to penalties and interest.



Related Legal Services and Support


Tax matters often intersect with other legal concerns. Corporate legal affairs guidance may be necessary for business entities facing tax issues. Additionally, if IRS action involves reputational concerns or public statements, consultation regarding defamation attorney services may provide additional protection. An IRS attorney coordinates with other legal professionals to address all aspects of the client's situation comprehensively.


04 Feb, 2026


The information provided in this article is for general informational purposes only and does not constitute legal advice. Reading or relying on the contents of this article does not create an attorney-client relationship with our firm. For advice regarding your specific situation, please consult a qualified attorney licensed in your jurisdiction.
Certain informational content on this website may utilize technology-assisted drafting tools and is subject to attorney review.

Book a Consultation
Online
Phone
CLICK TO START YOUR CONSULTATION
Online
Phone