Certified public accountants are state-board licensed accounting professionals who specialize in business, finance, and taxation, but tax lawyers are legal professionals specializing in tax rules and regulations. CPA requirements vary by state, but they typically must pass an American Institute for Certified Public Accountants (AICPA)-administered CPA exam, and have at least 150 college credits, as well as work experience, while a tax attorney must earn a Juris Doctor (J.D.) law degree and pass the certificate of state bar association exam.
A CPA usually handles financial accounting, bookkeeping, auditing, tax preparation, and tax planning. A tax attorney can resolve legal disputes and other controversies relating to tax law.
The CPA usually works to avoid tax issues, while the tax lawyer resolves tax issues. When it comes to IRS disputes, a CPA can represent people before the IRS but does not have any legal experience, while a tax lawyer regularly represents people before the IRS and has significant experience doing so. A CPA usually cannot represent a person in a tax court, but a tax lawyer can represent taxpayers in a tax court.
When you are dealing with possible criminal charges relating to a tax issue, a tax attorney also affords a person confidentiality. Any information you provide a tax attorney will be protected by client-attorney privilege, and lawyers cannot testify against you.