Do You Need a CPA, EA, or a Tax Attorney?

When it comes to taxes, choosing the right professional matters just as much as filing correctly. Many people assume they must hire a CPA or a tax attorney—but that’s not always true. In fact, in many cases, an Enrolled Agent (EA) is the most effective and cost-efficient choice.

The right choice depends on your filing status, income, expenses, and overall tax situation.

Certified Public Accountant (CPA)

CPAs are licensed by state boards and are trained in accounting, auditing, and financial reporting.

Best for:

GAAP compliance
Corporate accounting
Financial statements

Limitations:

Not all CPAs specialize in tax resolution
IRS representation is often not their primary focus
Typically higher fees for tax controversy work

Enrolled Agent (EA)

An Enrolled Agent is federally licensed by the U.S. Treasury and specializes exclusively in taxation.

Best for:

Individual and business tax preparation
IRS audits and examinations
Tax debt resolution (OICs, installment agreements, penalty abatements)s
IRS audits and examinations
Representation before the IRS in all 50 states

Key advantage:

EAs have the same IRS representation rights as CPAs and tax attorneys, but with deeper tax-code specialization and typically lower costs.

Tax Attorney

Tax attorneys are lawyers with advanced legal training in tax law.

Best for:

Criminal tax cases
Tax fraud allegations
Federal court litigation
Complex estate or international tax litigation

Limitations:

Significantly higher hourly rates
Overkill for most IRS matters
Often unnecessary unless criminal exposure exists

EAs have the same IRS representation rights as CPAs and tax attorneys, but with deeper tax-code specialization and typically lower costs.

Why Many Taxpayers Choose an Enrolled Agent

Tax attorneys are lawyers with advanced legal training in tax law.

Federally authorized IRS representation
Specialized in tax law (not general accounting or law)
Cost-effective compared to attorneys
Ideal for audits, collections, and compliance
Focused on results, not billable hours

For most taxpayers and business owners, an EA provides the strongest balance of expertise, authority, and value.