Consumer Tax: Selecting a Good Lawyer Text Size:

Tax law is a highly specialized area of expertise and there are many different types of taxes. Thus, not all lawyers have expertise in all types of tax issues or problems. As a result, it would be a good idea on your part to prepare a bit more in looking for a good tax lawyer than might be the case with other areas of legal expertise.

There are several preliminary questions that you should ask yourself:

• First, what type of taxes are you dealing with? If you are dealing with state or federal income or capital gains taxes, professionals holding themselves out as tax lawyers may be your best bet. If you're looking at estate or gift tax issues, though, you shouldn't rule out estate planning lawyers. If you have issues with payroll or employment taxes, you may want an employment or labor lawyer. If you're being challenged on sales, use or excise taxes, a business lawyer may also be able to address your needs. If criminal tax charges have been brought against you, a white-collar defense lawyer may be the person you want to retain.
• Next, what type of tax issues do you have? In most instances, most consumers fall into one of two categories: either you are doing estate planning, or you have a current problem with the IRS or another taxing authority. While many tax lawyers can handle both types of legal problems, it's important to recognize the distinction. And there are many business or trial lawyers who could do a fine job for you on an IRS problem, even though they may not hold themselves out to be tax specialists. So you many not want to narrow your search too much if you're having a problem with a taxing authority.

If you don't already have a list of prospective tax lawyers, a great place to start your search is right here at lawyers.com. You can do a free search to come up with a list of lawyers by using the Find A Lawyer search box that can be accessed from anywhere on lawyers.com. (You should see a search box on the right side of your computer screen.)

Once you have a list of lawyers, use the following guidelines to do some initial screening and narrow your list down to three or four prospective candidates:

• Look at the biographies and Web sites for the lawyers and their law firms. Does the lawyer appear to have expertise in tax law? Does he or she have expertise in dealing with the IRS or other taxing authorities?
• Look for a list of representative clients. Are they the types of clients that you would want your lawyer representing? Does the lawyer represent other taxpayers similar to yours?
• Search on the Internet under the name of the lawyer and his or her law firm. Can you find any articles, FAQ's or other informational pieces that the lawyer has done that that give you a level of comfort?
• Ask other people if they have heard of the lawyers and what they think about them. With a tax lawyer, it would be a particularly good idea to talk to your own CPA or accountant. He or she may be a good source for a referral since most CPA's and accountants do a lot of work with lawyers, and tax lawyers in particular.
• Contact your state bar association or go to their Web site to find out if the lawyer is in good standing.
• Check to see if the lawyer is in the yellow pages of your telephone directory. Does the lawyer advertise? If so, do you find it tasteful? (Tax lawyers typically do not place big advertisements in the yellow pages, so don't be surprised if you can't find a lot here.)
• Check out the archives of your local newspaper. Has there been any publicity about the lawyer or the cases that he or she has handled?
• Tax law is exceedingly complex. Consequently, it is an area of expertise where, in many places, lawyers can become certified legal specialists. If you have a sophisticated or difficult tax issue, you may want to talk to a tax lawyer who has been certified by his or her bar association as an expert in the field.
• Many tax lawyers also have multiple degrees or certifications. It is not all that unusual, for example, for a tax lawyer to also be a CPA or an accountant. And a number of law schools also give master's degrees in law (LLM's). They sometimes offer joint MBA/JD degrees, and many people who go through these programs end up as tax lawyers. Again, if you have a sophisticated tax problem, you may want to look for lawyers with this higher lever of training and education.
• Look at the lawyer's background. Many tax lawyers have previous experience in other areas that can be invaluable, depending on your particular legal needs. For example, a tax lawyer who previously worked for the IRS may have invaluable experience and contacts if you have a tax problem dealing with the federal government.
• You'll probably want to hire a lawyer with at least a few years of experience. Look for lawyers that have experience in representing taxpayers with problems similar to the one that you have.
• Look to see if a lawyer is affiliated with associations that cater to legal issues involving taxes. For example, there are subsections to local, state and national bar associations for lawyers who specialize in tax law.
• Unless there are special circumstances, you will want to hire a lawyer with a local office
• Before you hire a lawyer, ask for references. You would want to talk to people who could comment on the lawyer's skills and trustworthiness. Ask if it's okay to talk to some of the lawyer's representative clients. Get a reference from a bank and from other lawyers. If you didn't already find the prospective tax lawyer through your own CPA, he or she should also be able to give you the names of several CPA's as references.
• Ask about conflicts of interest. Does the lawyer represent any opposing parties? Does the lawyer represent any of your competitors?
• Ask for a copy of a firm brochure and promotional materials that the firm may have. Crosscheck these materials against your other sources and references. Ask to be provided with a copy of the lawyer's retainer agreement and have it explained to you before decide on retaining the lawyer or the lawyer's law firm. You may end up paying a lot of money to the lawyer you retain, so make sure you understand what you are signing up for.

Consider any special needs you might have. For example, would it help to have a lawyer who speaks a language other than English?

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