An attorney-at-law who works for the Internal Revenue Services or for an individual who is a litigant in a case involving the IRS is referred to as an IRS tax attorney. This type of lawyer specializes in litigation that involves taxation and anything that may involve the Internal Revenue Services or the IRS, which is a federal agency of the US government. This agency has the responsibility of handling the collection of all the taxes within the US jurisdiction.
IRS tax attorneys usually work within the system of federal tax courts. Many of the cases heard by these courts involve tax fraud or tax evasion. An individual may be prosecuted by the IRS if he or she fails to pay his or her taxes at the proper time. When this happens, the IRS makes use of IRS tax attorneys to build cases against these individuals and to represent the IRS agency in a court of law. An IRS tax attorney may work for a private litigation firm or is on retainer by the IRS agency.
When an IRS tax attorney represents the IRS itself, its main obligation to the IRS is to prove that an individual has committed an offense violating federal tax law. However, an IRS tax attorney may also represent the individual being accused of such a violation. In this case, the attorney is obliged to prove the individual’s innocence and avoid a prison sentence, which is the usual punishment for those who have been found guilty of tax fraud or tax evasion.