I doubt if many people associate good dreams with the IRS. Nightmares, maybe, but in any event not the kind of thoughts to take into Z-Land. And not the kind of thoughts to wake up to either. Come to think of it, I don’t believe there is any good time for thoughts like that. I mean, while it’s a great story to confront Goliath with a slingshot and win, in the real world you need a bit more than just a slingshot. And knowing what weapons are available when the IRS comes knocking or sends you friendly love notes in the mail, knowing that you don’t have to face them alone can make room for much better dreams. Sometimes that means a bookkeeper to keep your stuff in order, and sometimes it means a more aggressive combatant to keep the beast at bay, but knowing what arsenal is accessible can make a world of difference. Let’s take a look at the arsenal you’ve got at your disposal.

The Organizers & Planners

Bookkeeper

• How they’re made: Although many complete training or certifications, there are no particular qualifications or required licenses to be a bookkeeper. They live in the world of spreadsheets, receipts, and reconciliations. They organize underlying detail, some better than others, so pay attention to their backgrounds in terms of education and experience.
• IRS role: They can’t represent you before the IRS. Their job is prevention — making sure your books don’t look like a crime scene before tax season. They can convert boxes into QuickBooks entries.

Accountant

• How they’re made: Clearly a step up from a Bookkeeper, they’re much more likely to be trained in accounting principles, probably with a more academic foundation and more substantive experience, but again, pay attention to what they have done in the past. Generally not CPAs, which if they were, would likely hold themselves out to be one.
• IRS role: Some can prepare tax returns, but they can’t argue with the IRS on your behalf. They’re good at showing where the money comes from and goes (or sometimes mysteriously disappears to).

Tax Accountant

• How they’re made: Accountants who specialize in tax rules and filings, and are excellent consultants and advisors for tax planning; many are CPAs.
• IRS role: Great at returns and deductions, but unless licensed as a CPA or EA, they can’t represent you in front of the IRS.

Certified Public Accountant (CPA)

• How they’re made: Conquer one of the hardest professional exams, log thousands of practice hours, and get state licensure.
• IRS role: CPAs can prepare returns, advise on tax strategy, perform audits, and represent you before the IRS. They’re armed with strategy and have recognized authority on the battlefield.

The Defenders & Heavy Artillery

Enrolled Agent (EA)

• How they’re made: Pass an IRS exam (or qualify through particular IRS experience) to earn federal licensing. But tread carefully here. Many ERs come from very conservative long-term IRS positions where they were non-confrontational rule followers instead of independent and/or creative advocates. But they’re likely to be quite familiar with IRS procedures, and maybe more competitive with fees.
• IRS role: Can represent taxpayers in audits, collections, and appeals anywhere in the U.S.

Tax Resolution Specialist

• How they’re made: Often CPAs, EAs, or attorneys who focus on helping people dig out of tax debt. Some earn the Certified Tax Resolution Specialist (CTRS) credential. Be aware, however, that lowly clerks are often the ones actually doing the work.
• IRS role: They negotiate with the IRS — installment plans, penalty abatements, or offers in compromise. Generally quite skilled at common solutions.

Lawyer

• How they’re made: Graduate from law school, pass the bar, and get licensed. Their expertise can be in many legal areas, but as a general matter have no particular focus on tax.
• IRS role: A general lawyer may not be your best bet for IRS battles, but they shine in contracts, litigation, or broader legal disputes.

Tax Lawyer (JD, LL.M.)

• How they’re made: After law school (JD), some pursue an advanced Master of Laws in Taxation (LL.M.) — essentially a graduate degree in IRS wizardry.
• IRS role: Handle high-stakes disputes, tax litigation, and cross-border or complex corporate issues. They’re precise, patient, and deadly accurate with the tax code.

Tax Attorney

• How they’re made: Exactly the same as a tax lawyer (law degree + bar, sometimes an LL.M.). But “attorney” has that extra TV-drama gravitas. “Lawyer” sounds like someone who argues over parking tickets, business, or divorce matters; “attorney” sounds like someone who makes the judge say ‘sustained’ in slow motion.
• IRS role: Can represent you on tax matters in court, generally can handle criminal as well as civil tax cases, and go toe-to-toe with the IRS. They’re the special forces in tailored suits — called in when the IRS brings the heavy artillery.

Bankruptcy Attorney

• How they’re made: Licensed attorneys who specialize in the Bankruptcy Code and are generally familiar with tax ramifications.
• IRS role: Can stop collections, restructure debts, and sometimes even discharge certain tax liabilities. They’re like a reset button — the trigger you pull when it’s time to start fresh.

Tax Practitioner

• How they’re made: An umbrella term covering anyone authorized to practice before the IRS — CPAs, EAs, and lawyers/attorneys.
• IRS role: Their power depends on their specific credential — always check their toolkit before retaining.

Tax Bankruptcy Attorney

• How they’re made: A licensed attorney who doesn’t just speak fluent IRS but also commands the Bankruptcy Code like a battle hymn. It’s the merger of both heavy-hitting disciplines of tax law & bankruptcy law, and the combination is a rare breed.
• IRS role: They can defend you in court, negotiate with the IRS, and, if necessary, pull down the “automatic stay” curtain of bankruptcy and wipe out debts. They’re the ultimate Excalibur weapon for taxes, heavy hitters because of the breadth of their alternative tools. Perhaps oddly, because of their consolidation of disciplines under one roof, their fee structure will often be more than just competitive. TWG is a 5-Star General in this arena, having fought and won many battles on clients’ behaves.

Every tax professional is like a weapon in your arsenal — the real skill is knowing which one to tap as a preventative before, and as an affirmative response after, the IRS rattles the gate. But the fact is that you’ve got quite a cavalry available to meet any need in dealing with the IRS. So you don’t need to face it alone. And so you won’t have to trade your dreams for nightmares.