An Atlanta tax representation attorney acts for individuals and businesses in disputes, examinations, appeals, collection matters, and litigation involving the Internal Revenue Service. At Wiggam Law, we evaluate the full IRS file, establish authority through Form 2848, control communications, and build the factual and legal position the matter requires.
The notice on your desk may ask for records, propose more tax, threaten a levy, schedule a Form 4180 interview, or reject relief. The response must account for the procedural stage, deadline, burden of proof, available evidence, and what the IRS may do next.
That is the difference between help with a form and representation. A representative tests the IRS position, controls what must be produced, develops the record, and preserves the next level of review.
Wiggam Law is an Atlanta tax law firm. We represent taxpayers before the IRS, the IRS Independent Office of Appeals, the United States Tax Court, and the Federal Courts. Tax Law. It’s literally all we do.
If an IRS notice, interview, examination, appeal, or collection action requires a coordinated response, call us at (404) 609-1300 for an Atlanta case review.
What Does IRS Tax Representation Mean?
IRS tax representation means appointing an eligible practitioner to act for you in a defined federal tax matter. The work can include obtaining account information, communicating with IRS personnel, disputing facts and law, attending conferences, filing submissions, negotiating a resolution, and moving a contested matter into court when required.
Representation Is Advocacy, Not Just Access
A person who can see your transcript does not necessarily have the authority to argue your position. The IRS draws a clear line between disclosure authority and practice before the agency.
The IRS definition of practice before the agency includes communicating with IRS personnel, appearing at conferences and hearings, disputing proposed adjustments, filing documents, and giving written tax advice. Those actions require the right practitioner and the right authorization.
A Representative Manages the Procedural Position
The IRS is divided into functions. A Revenue Agent examines returns. A Revenue Officer collects assessed liabilities. An Appeals Officer or Settlement Officer considers administrative disputes. IRS Chief Counsel represents the government in Tax Court.
Each function has different objectives and procedures. Effective representation identifies who controls the file, what authority that person has, what must be proved, and which deadline controls the next move.
Why Choose Wiggam Law for an Atlanta Tax Representation Attorney?
You need a team that works in tax controversy every day and can stay with a matter as it moves from one IRS function to another. We combine tax attorneys, attorneys admitted to the United States Tax Court, enrolled agents, and professionals with former IRS collection experience into a single Atlanta-based practice.
Can We Represent You From the First IRS Notice Through Litigation?
Yes, we represent individuals and businesses from administrative tax disputes through federal tax litigation. Tax matters are not one department among many in our practice.
Founding partner Jason Wiggam earned an LL.M. in Taxation from New York University School of Law. His experience includes IRS audits, reconsiderations, Appeals, settlements, offshore reporting, enforced collection, penalty abatement, innocent spouse claims, and syndicated conservation easement disputes.
We also have several senior attorneys who are admitted before the United States Tax Court, the Eleventh Circuit, and multiple federal district courts. That capacity matters when an administrative dispute cannot be resolved.
Why Does Former IRS Revenue Officer Experience Matter?
Former IRS Revenue Officer experience helps us anticipate how collection personnel may analyze a case. Senior enrolled agent Betty Carter worked for the IRS for more than 40 years, mostly in field collection, with work involving installment agreements, penalty abatements, lien filings, currently not collectible status, levies, and abusive tax avoidance transactions.
That background helps us anticipate how a Revenue Officer may test income, expenses, assets, and a proposed collection alternative.
What Results Have We Reported?
We report more than 2,300 matters resolved and more than $50 million saved for clients. No prior outcome promises a result in another case.
Who Do We Represent Before the IRS?
We represent individuals and businesses whose matters require legal judgment, procedural control, or sustained advocacy before the IRS. Our cases range from a focused notice response to disputes involving several entities and years.
Individuals and Families
Individual matters include proposed adjustments, disallowed deductions, joint liability, foreign accounts, penalties, liens, levies, innocent spouse relief, and audit reconsideration.
Businesses and Responsible Individuals
Business matters may involve Forms 941, 1120, 1120-S, 1065, or Schedule C. Issues include revenue, deductions, worker classification, payroll deposits, credits, and related parties.
When payroll taxes are unpaid, a Revenue Officer may conduct Form 4180 interviews and propose the Trust Fund Recovery Penalty under Internal Revenue Code section 6672. Each targeted person needs an individual defense grounded in actual authority, knowledge, financial control, and conduct.
Investors and Taxpayers With Complex Reporting
We also handle syndicated conservation easements, international information returns, FBAR proceedings, FATCA issues, and complex transactions involving technical law, valuation, penalties, and litigation risk.
When Should You Hire an IRS Representation Lawyer in Atlanta?
You should consider hiring an IRS representation lawyer when the agency is requesting testimony or extensive records, proposing a material adjustment, threatening collection, assigning a Revenue Officer, or issuing a notice with appeal or court rights. Early representation is most useful when there is still time to shape the record instead of trying to repair it later.
An IRS representation lawyer in Atlanta can also coordinate a federal dispute with related Georgia filing consequences without treating the two agencies as one case.
| IRS event | What is happening | What representation can address |
|---|---|---|
| Form 4564 Information Document Request | A Revenue Agent wants records or explanations during an examination | Scope, relevance, privilege, organization of proof, and written narrative |
| Form 4549 examination report | The IRS proposes changes to taxes, penalties, or both | Factual errors, legal objections, penalty defenses, and protest strategy |
| 30-day letter | The taxpayer may request a review by IRS Appeals | Formal protest, hazards of litigation, factual development, and settlement posture |
| Notice of Deficiency | The IRS has determined a deficiency, and the Tax Court petition period is running | Petition, jurisdiction, disputed issues, evidence, and pretrial strategy |
| Form 4180 interview request | The IRS is investigating personal payroll-tax responsibility | Interview preparation, authority evidence, responsible-person defense, and protest rights |
| Notice of Federal Tax Lien filing | The IRS has asserted a public claim against property | Collection Due Process rights, underlying liability when permitted, and collection alternatives |
| Final Notice of Intent to Levy | The IRS is preparing to seize wages, bank funds, or other property | Collection Due Process rights, levy defenses, underlying liability when permitted,hardship, compliance, and collection alternatives |
| Appeals denial or stalled collection case | The current IRS function will not accept the requested outcome | Managerial review, Appeals, Tax Court, refund litigation, or another procedural route |
Before You Give Testimony
An interview can fix facts in the IRS file, especially in field audits, fraud development, worker-classification disputes, and Form 4180 investigations.
Representation identifies the purpose of the questions, prepares accurate answers, and determines when the taxpayer must appear personally.
Before You Sign or Agree
IRS forms can waive rights, extend deadlines, or lock in adjustments. Form 870 may waive restrictions on assessment. Form 872 may extend the assessment period. Form 2751 may reflect an agreement to a Trust Fund Recovery Penalty.
A representative should evaluate the amount, periods, legal effect, and remaining appeal rights before an agreement is signed.
Challenges Atlanta Taxpayers Face and How We Respond
Hard representation problems often involve an incomplete record, a deadline, or an unanswered IRS assumption. We establish the procedural posture, then build the proof and legal argument.
The IRS File Does Not Match the Taxpayer’s Records
The agency may rely on third-party Forms W-2 or 1099, bank-deposit analysis, substitute returns, payroll filings, prior statements, or information from related entities. One mismatch can become an unreported income adjustment, a backup-withholding liability, or a credibility problem.
We obtain transcripts and workpapers when available, reconcile them with source records, and identify the disagreement. The response may require corrected forms, reconstructed books, contracts, closing documents, or legal analysis.
The IRS Requests More Than the Issue Requires
An Information Document Request can be broad. Overproduction may expose unrelated issues, while an incomplete response can lead to a summons, adjustment, or claim of noncooperation.
We review relevance, burden, possession, privilege, and the examination issue. We then answer the proper request and explain any supported limitation.
The Case Changes Functions
A matter may begin with a Revenue Agent, move to Appeals, reach Tax Court, and later return to collection after assessment. Facts or concessions made early can follow the case.
We build the file with later stages in mind. The audit response should support Appeals, the protest should identify litigation hazards, and a petition should preserve the claims and defenses the court can decide.
Federal and Georgia Issues Overlap
An IRS adjustment can affect a Georgia return, but the agencies do not share one appeal process. A federal resolution also may require an amended state filing or a separate response to a Georgia notice.
Businesses facing Georgia sales and use tax audits, state assessments, or Georgia Tax Tax Court disputes should review our separate Atlanta Georgia DOR representation service. That page focuses on state procedure, while this page focuses on federal representation under Form 2848 and Circular 230.
What Does Form 2848 Allow a Tax Attorney to Do?
Form 2848 appoints an eligible individual to represent a taxpayer before the IRS for the tax matters and periods listed on the form. It also permits the representative to receive and inspect confidential tax information within that defined scope.
The Authorization Must Identify the Matter
The IRS Form 2848 guidance requires the authorization to identify the taxpayer, representative, type of tax or matter, tax form, and applicable years or periods. A broad statement covering every tax and every year generally does not create a valid authorization.
For a business, the form may need to cover employment taxes by quarter, corporate income tax by year, or a specific civil penalty. Joint filers generally execute separate Forms 2848 even when they appoint the same attorney.
Form 2848 Is Broader Than Form 8821
The correct authorization depends on what the third party must do. Information access alone is not representation.
| Authorization | What it permits | What it does not permit |
|---|---|---|
| Form 2848, Power of Attorney and Declaration of Representative | Eligible practitioner may receive information, communicate, advocate, attend IRS proceedings, submit documents, and perform authorized acts | It does not automatically allow every act; signing a return is limited, and a representative can never negotiate or receive a refund check |
| Form 8821, Tax Information Authorization | A named person or entity may inspect or receive confidential tax information for listed matters | The designee cannot advocate, dispute law or facts, sign agreements, or represent the taxpayer in conferences |
| Third-party designee on a return | A named person may answer limited processing questions for that return | It does not create authority for an audit, collection matter, appeal, or tax controversy |
| Oral disclosure consent | The IRS may discuss defined information with a third party during the authorized contact | It does not appoint that person to practice before the IRS |
Authority Can Be Expanded or Restricted
Line 5 of Form 2848 allows certain additions or restrictions. Limited authority to sign a return, substitute another representative, or authorize disclosure to another person must be stated when permitted. The taxpayer may also prohibit specific acts.
A Georgia tax lawyer working under an IRS power of attorney still has authority only for the federal matters and periods stated on the form.
Filing a new Form 2848 for the same matters generally revokes an earlier authorization unless the taxpayer follows the instructions to retain it. Careful preparation avoids cutting off another professional who still needs access.
Circular 230 Sets the Rules for IRS Representatives
Circular 230 is the federal regulation governing practice by tax professionals before the IRS. It identifies who may practice, establishes duties of competence and diligence, regulates conflicts and conduct, and authorizes discipline by the IRS Office of Professional Responsibility.
Who Has Broad Administrative Representation Rights?
Attorneys, active licensed CPAs, and enrolled agents generally have broad rights to represent taxpayers in IRS administrative matters when properly appointed and eligible to practice. An enrolled agent is federally credentialed through an IRS examination or qualifying prior IRS service.
Other people may have narrow authority. Enrolled actuaries and enrolled retirement plan agents have subject-specific limits. Some unenrolled return preparers may represent a taxpayer only in an examination of a return they prepared and signed, and only if they satisfy the applicable Annual Filing Season Program rules.
What Standards Apply to a Circular 230 Practitioner?
The IRS Office of Professional Responsibility explains Circular 230 as the framework for competent and ethical representation. Among other duties, a practitioner must:
- Exercise due diligence in statements made to the IRS and the client.
- Possess the knowledge, skill, thoroughness, and preparation required for competent practice.
- Respond properly to lawful information requests, subject to valid privilege and other objections.
- Avoid unreasonable delay and advise the client about known noncompliance or errors.
These rules do not require a practitioner to accept the IRS position. They require the representative to make accurate, supportable arguments and handle the matter without improper delay.
Does Hiring a Tax Attorney Stop the IRS From Contacting You?
Hiring a tax attorney and filing a valid Form 2848 generally redirects substantive case communications to the representative, but it does not guarantee that every IRS letter or contact will stop. The exact rule depends on whether the matter involves collection, an interview, routine system notices, a summons, or a representative who is not responding.
Collection Contact Is Generally Directed to Counsel
Internal Revenue Code section 6304(a)(2) generally prohibits the IRS from communicating directly with a taxpayer about collection when it knows the taxpayer is represented. Exceptions apply when the representative fails to respond within a reasonable time or consents to direct contact.
You may still receive copies of notices, and Form 2848 can direct copies to the representative. Send every new notice to counsel and confirm the deadline.
An IRS Interview Can Be Suspended for Consultation
Internal Revenue Code section 7521(b)(2) requires an IRS employee to suspend an interview when the taxpayer clearly states that they want to consult an eligible representative. Under section 7521(c), a properly authorized representative may generally appear for the taxpayer at an IRS interview, and the IRS cannot require the taxpayer to attend without an administrative summons.
Some interviews still require the taxpayer’s knowledge, and a summons changes the analysis. Counsel decides who should answer, what preparation is needed, and how the response fits the defense.
The IRS Can Bypass a Representative in Limited Circumstances
The IRS may use formal bypass procedures when a representative unreasonably delays or hinders a matter after repeated requests. The IRS Field Collection power-of-attorney rules require managerial involvement and formal warning procedures.
Counsel must respond on time and document disputes so the IRS does not treat a supported objection as silence.
Representation Can Continue Across Every Federal Tax Stage
One tax problem can require several forms of advocacy. We plan for the next forum while responding to the immediate notice.
IRS Examination and Audit Defense
An examination focuses on whether a return correctly states the tax. Representation may include responding to Form 4564, preparing witnesses, substantiating deductions or basis, challenging income methods, contesting penalties, and reviewing the Revenue Agent Report.
The deeper Atlanta IRS audit representation page addresses correspondence, office, and field examinations in detail. The tax representation page remains broader because an audit can lead to Appeals or litigation, and other matters begin after assessment.
IRS Independent Office of Appeals
Appeals is separate from IRS compliance functions and seeks to resolve disputes by considering the hazards of litigation. It is not a second audit and should not receive an unfocused repeat of the examination file.
A protest should identify disputed findings, facts, authorities, and requested corrections. A settlement position carries more weight when it addresses evidentiary gaps and how a court may decide the issue.
IRS Collection and Negotiation
After assessment, the dispute may shift to how the liability will be collected. Representation can address liens, levies, wage levies, installment agreements, partial-pay agreements, offers in compromise, currently not collectible status, penalty abatement, innocent spouse relief, and Collection Due Process hearings.
The Atlanta IRS negotiation page compares the resolution mechanisms. This page focuses on who acts for the taxpayer and how the case is managed across IRS functions.
United States Tax Court
The United States Tax Court is an independent federal court established by Congress. It can review deficiency disputes before payment and has jurisdiction over certain collection, innocent spouse, worker-classification, and other matters authorized by statute.
Administrative authority before the IRS does not create Tax Court admission. A CPA or enrolled agent must be separately admitted as a non-attorney practitioner, and attorneys must be admitted to the court’s bar.
Deadlines depend on the notice. A Notice of Deficiency generally gives 90 days from the notice date to petition, or 150 days if the notice is addressed to a person outside the United States. A Collection Due Process determination generally uses a 30-day petition period. The date printed on the notice and the governing statute must be checked immediately because filing an administrative request does not always extend a court deadline.
Refund and Federal Court Litigation
Some disputes proceed through a refund claim and later to a United States district court or the Court of Federal Claims. The forum depends on the tax, payment status, claim, and timing.
We evaluate jurisdiction before assuming Tax Court is the only route. That analysis is especially important when the taxpayer has already paid, the petition period has expired, or the dispute involves penalties and claims that follow different procedural rules.
What Does Successful Tax Representation Look Like?
Successful representation produces a defensible result through the strongest available procedure, whether that means eliminating an incorrect assessment, reducing penalties, controlling collection, settling disputed issues, or preparing the case for a judicial decision. It also leaves the taxpayer with a clear account record and a plan for future compliance.
The Result Matches the Actual Dispute
If the IRS is wrong about liability, a payment plan does not solve the right problem. If the assessment is correct but payment would cause hardship, relitigating the return may waste time while levy risk grows. If a court deadline is running, an informal discussion with the examiner is not enough.
An Atlanta tax defense attorney should identify the decision that needs to change before recommending a procedure.
We then target that decision through substantiation, legal protest, penalty defense, collection alternative, appeal, or litigation.
The Record Can Survive Review
An unsupported statement may fail at the next level. A strong record connects documents, witness knowledge, accounting treatment, statutes, regulations, cases, and IRS procedure to each requested outcome.
The goal is an organized record that proves the necessary facts without creating confusion.
Compliance Is Part of the Resolution
The IRS often requires current filing and payment compliance before accepting collection relief. An audit settlement may also create amended-return duties, state consequences, or changes to accounting and payroll practices.
Representation should address those consequences before the case closes. A result that immediately defaults is not durable.
How We Build an IRS Representation Strategy
We begin with the procedural and factual record, then protect the immediate deadline and pursue the strongest supportable outcome.
1. Establish Authority and Secure the File
We prepare Form 2848 and obtain transcripts, notices, prior submissions, examination reports, Appeals correspondence, collection history, and returns.
This review can reveal separate assessment dates, missing years, a pending levy, or a hidden deadline.
2. Identify the IRS Decision and Burden
We identify the disputed liability, penalty, collection, or procedure, the controlling burdens, and the documents or testimony needed.
3. Build and Present the Position
Aligning the submission with the specific decision-maker is essential. For example, a Revenue Agent requires thorough substantiation, an appeal demands a well-supported legal protest, a Revenue Officer looks for verified financial information, and litigation necessitates Tax Court pleadings along with supporting evidence.
4. Escalate When the Record Supports It
An adverse answer from one IRS employee is not always the final answer. Depending on the notice and issue, we may seek managerial review, request Appeals, use Collection Due Process rights, file a Tax Court petition, pursue audit reconsideration, or prepare a refund claim.
We also identify when further escalation is unlikely to improve the result.
Ask Wiggam Law
These answers address common questions about appointing and working with an IRS representative. The correct authorization and strategy still depend on the taxpayer, tax form, period, IRS function, notice, and deadline.
What Is IRS Representation?
IRS representation is the authorized practice of acting for a taxpayer before the Internal Revenue Service. An eligible representative may communicate with IRS personnel, receive protected information, present facts and law, attend conferences, submit documents, negotiate, and perform other authorized acts for the tax matters listed on Form 2848.
What Is Form 2848?
Form 2848, Power of Attorney and Declaration of Representative, is the IRS form used to appoint an eligible individual to represent you. It must identify the type of tax or matter, the applicable form, and the years or periods covered, and it does not automatically grant authority outside that scope.
Can a CPA Represent You Before the IRS?
Yes, an active licensed CPA who is eligible to practice and properly appointed can generally represent a taxpayer in IRS administrative matters. A CPA cannot represent the taxpayer in United States Tax Court unless the CPA is also admitted to that court as a non-attorney practitioner or is otherwise qualified as an attorney admitted to its bar.
What Is Circular 230?
Circular 230 is the federal regulation that governs practice before the IRS. It covers practitioner eligibility, competence, diligence, conflicts, information requests, conduct, and discipline for attorneys, CPAs, enrolled agents, and other covered tax professionals.
Does Hiring an Attorney Stop IRS Contact?
Hiring counsel and filing Form 2848 generally shifts substantive communication to the attorney, especially in collection matters, but it does not stop every letter or possible contact. The IRS may send copies to the taxpayer, require compliance with a summons, or use limited bypass procedures if a representative unreasonably delays or hinders the matter.
Can a Tax Attorney Sign Your Return Under Form 2848?
Not automatically. Form 2848 permits return signing only in limited circumstances allowed by Treasury regulations, and the authority must be stated on the form. The ordinary function of a tax power of attorney is representation, not replacing the taxpayer’s signature on a return.
Does Filing Form 2848 Extend an IRS Deadline?
No, filing Form 2848 does not by itself extend a response, appeal, assessment, collection, or court deadline. The representative must identify each controlling date and use the specific procedure required to preserve the taxpayer’s rights.
Can One Attorney Handle Both IRS and Georgia DOR Matters?
Yes, a tax attorney may handle both when qualified and authorized, but federal and Georgia matters remain separate proceedings. IRS Form 2848 does not authorize representation before the Georgia Department of Revenue, and a federal resolution does not automatically resolve a state assessment or collection action.
Put a Tax Representative Between You and the IRS
An IRS matter becomes harder to control after testimony is given, a deadline passes, or an unsupported submission enters the file. We can determine what the notice means, who controls the case, what authority must be filed, and which factual and legal position gives you the strongest available response.
Tax Law. It’s literally all we do. Call Wiggam Law at (404) 609-1300 or email [email protected] to discuss how we can represent you before the IRS in Atlanta.