If you’ve been searching for a tax attorney, you’ve probably noticed that “Former IRS Agent” plastered across many law firm websites. It sounds impressive — and sometimes it is. But not all IRS experience is created equal, and some of it might actually be a disadvantage.
As a former IRS revenue agent who now represents taxpayers before the IRS, I want to give you the honest truth about what IRS experience actually means and what questions you should be asking before you hire anyone.
What Does “Former IRS Agent” Actually Mean?
The IRS employs tens of thousands of people. Many of them never interact with taxpayers at all…they’re IT specialists, managers, customer service representatives, and accountants working behind the scenes.
When it comes to tax controversy work — audits, appeals, collections, and tax court litigation — the IRS positions that are actually relevant are:
- Revenue Agents – Conduct audits of businesses and complex tax returns, examine books and records, and issue audit reports. This was my role at the IRS.
- Revenue Officers – Handle collections of unpaid tax liabilities, conduct collection interviews, issue levies, and negotiate payment arrangements.
- Appeals Officers – Work in the IRS Independent Office of Appeals reviewing cases after examination or collection action, often with settlement authority.
- IRS Counsel Attorneys – Represent the IRS in Tax Court and provide legal guidance to frontline IRS employees.
- Tax Compliance Officers – Handle simpler cases, such as correspondence and office audits.
So when someone says “former IRS,” your very first question should be: What exactly did you do there?
The Real Advantages of Hiring a Former IRS Agent
When the experience is relevant to your case, a former IRS background can provide genuine advantages:
1. Deep Understanding of IRS Culture and Psychology
The IRS operates like any large organization, with its own culture, internal politics, and ways of getting things done. Someone who worked inside that system understands how to navigate it efficiently.
2. Mastery of the Internal Revenue Manual (IRM)
The IRM is the IRS’s internal procedure manual with thousands of pages of guidance on how agents are supposed to conduct examinations and collections. A former IRS employee can spot when an agent is deviating from proper procedure and push back with authority.
3. Knowing What Documentation Actually Matters
After examining hundreds of tax returns, experienced former agents know exactly what the IRS is looking for. They can look at your records and tell you upfront: “This is going to get challenged — here’s what we need to fix.”
4. Realistic Timelines and Workflow Expectations
IRS cases can take months or years. Knowing how long appeals realistically take, when to push and when to be patient, helps set proper expectations, and avoid costly mistakes.
5. Professional Credibility and Rapport
While agent relationships at the IRS turn over frequently, former agents who regularly practice tax controversy law build working relationships with IRS attorneys and appeals officers over time.
The Limitations Nobody Tells You About
Here’s what the marketing doesn’t say:
IRS Experience Doesn’t Teach You to Be an Advocate
As a revenue agent, I was an advocate for the government. Advocating for a taxpayer requires a fundamentally different mindset — one that develops through years of representation, not government service.
IRS Experience Can Be Outdated
The IRS changes…technology, internal procedures, enforcement priorities. Someone who left the IRS 20 years ago and hasn’t stayed current may be operating on stale knowledge. My revenue agent experience was over 15 years ago, but the interpersonal and strategic skills still apply. The key is combining that background with ongoing continuing education and active practice.
Wrong IRS Experience is Simply Irrelevant
If you’re facing a complex Tax Court case and your representative spent two years answering IRS phone calls, that experience doesn’t help you. Make sure the specific type of IRS work aligns with your specific tax problem.
IRS Experience Can Create Tunnel Vision
Sometimes winning for your client means pushing back hard against IRS procedures or taking a case to court. Former agents who are too deferential to the way things were done “inside” may not fight hard enough.
Not All IRS Employees Were Good at Their Jobs
This is simply true. Some agents left the IRS voluntarily; others were pushed out. Former government employment is not a quality guarantee.
6 Questions You Must Ask Any “Former IRS” Tax Attorney
Before hiring anyone who advertises their IRS background, ask these questions:
- What specifically did you do at the IRS, and for how long?
- When did you leave the IRS?
- What types of cases did you work on?
- How many cases have you handled since leaving the IRS?
- Can you give me an example of how your IRS experience helped in a recent case?
- How do you approach cases differently now than you would have as an IRS employee?
Their answers will tell you everything you need to know about whether their background is actually relevant to your situation.
What Actually Matters More Than IRS Experience
Here’s the bottom line: if I personally were hiring a tax attorney, I would rather hire someone who has never worked at the IRS but has 20 years of active tax controversy experience than a former IRS agent who’s only been in private practice for one year.
What truly matters is:
- Current, active experience representing taxpayers in audits, appeals, and Tax Court
- Admission to practice before the relevant courts (Tax Court, District Court, Court of Federal Claims)
- Ongoing continuing education to stay current on tax law and IRS procedures
- A track record of results in cases similar to yours
- Strategic thinking and aggressive advocacy on behalf of clients
IRS experience is one valuable tool. It’s not the whole toolbox.
The Honest Summary
Yes, I’m a former IRS revenue agent. And yes, that background helps me understand IRS procedures, read audit reports, interpret the IRM, and anticipate how agents think.
But the real reason to hire a tax attorney isn’t where they used to work — it’s the experience they’ve built representing taxpayers since then. My admission to all three federal courts that hear tax cases, my track record representing clients across audits, appeals, and litigation, and my combined background as both a CPA and attorney are what make the difference for my clients.
When you see “Former IRS Agent” on a website, don’t let it be the deciding factor. Use it as a starting point, and then ask the hard questions.
If you have an IRS issue that you’d like a former IRS Agent’s take on, contact Boss Tax Law today for a free consultation.