Three types of professionals have the legal authority to represent you before the IRS for back taxes: Enrolled Agents, CPAs, and tax attorneys. Each brings different strengths depending on your situation.

Enrolled Agents are licensed directly by the IRS. They specialize in tax matters and have unlimited practice rights, meaning they can represent any taxpayer on any tax issue in any state. Most EAs focus heavily on tax resolution work because that’s what the credential is designed for. If you owe back taxes and need someone to negotiate with the IRS on your behalf, an Enrolled Agent is often the most direct fit.

CPAs are licensed by state boards and have broader accounting backgrounds. Many CPAs do excellent tax resolution work, especially those who specialize in it. Others focus more on auditing, financial statements, or business advisory services and may not handle IRS disputes regularly. Ask about their experience with back taxes specifically before hiring.

Tax attorneys are best when there’s potential criminal exposure, very large liability, or when you need someone who can take legal action. For most back tax situations involving unfiled returns or unpaid balances, an attorney is more expensive than necessary.

What does help actually look like? It depends on your situation. If you have unfiled returns, someone needs to prepare and file them before the IRS can determine what you owe. If you owe money you can’t pay in full, a professional can negotiate an installment agreement or explore whether you qualify for an Offer in Compromise. If you’ve been assessed penalties, they can request penalty abatement if you have reasonable cause.

A Phoenix area enrolled agent handles these situations by dealing directly with the IRS so you don’t have to sit on hold for hours or try to interpret notices written in bureaucratic language. When audits happen, they attend the meetings and provide documentation on your behalf.

Be cautious about the “tax resolution” companies that advertise heavily on TV and radio. Some charge large upfront fees, promise results they can’t guarantee, and assign your case to junior staff with little experience. A local professional who works directly with you and knows your situation typically delivers better results at lower cost.

If you owe a small amount and just need a payment plan, you can often set that up yourself through the IRS website. But if you have unfiled returns, large balances, or received a notice you don’t understand, professional IRS representation saves time and often saves money by getting penalties reduced or finding options you didn’t know existed.