What Does a Tax Attorney Do?

A tax attorney specializes in taxation. They advocate for their clients using their knowledge of tax codes, accounting rules, and contract law.

Tax attorneys represent clients during negotiations with the Internal Revenue Service (IRS) over tax disputes. They also draft estate documents that will hold up in court and recommend strategies to minimize tax obligations.

Like a public accountant, tax attorneys need expertise in taxation. However, they also need to graduate from law school to work in their field. While becoming a tax attorney requires a higher degree than many other accounting careers, it also comes with a higher earning potential.

Discover tax attorney job duties and specializations, along with tax lawyer salary data, in our guide.

Tax Attorney Duties

Tax attorneys advise clients on legal issues, negotiate resolutions to tax disputes, and draft legal documents. As lawyers, they have a responsibility to represent their clients and follow legal ethics codes. They also need to stay current on developments in tax legislation and regulations so they can provide accurate information to their clients.

Here are some of the most important job duties for tax attorneys:

Tax Attorney Areas of Expertise

Within the broad field of tax law, tax attorneys specialize in many areas, including estate planning, corporate taxation, and litigation. They also work in many settings, such as the public sector, the corporate sector, and private practice.

Corporate Tax

Corporate tax attorneys help businesses manage complex tax needs. They research tax regulations to recommend strategies that minimize a company's tax burden. These tax attorneys also ensure that companies meet all of their legal obligations from a tax perspective.

In-house corporate tax litigators represent their organization in tax disputes, including with federal or state tax agencies. Corporate tax attorneys may also work for law firms that represent corporations.

After earning a law degree, lawyers can pursue associate positions in corporate tax. With experience, they can move into senior or partner roles.

Common Job Titles

• Corporate Tax Attorney
• Corporate Counsel
• Compliance Attorney
• Chief Legal Officer

Estate Planning

Estate planning requires an understanding of contract law, legal regulations, and the tax implications of transferring assets. Tax attorneys who specialize in estate planning help clients create trusts, manage the probate process, and limit estate taxes.

Estate lawyers work closely with clients to draft legal documents that will stand up in court. They need to understand their clients' wishes and ensure that the probate process honors those wishes. Estate planning attorneys may also advise clients on complex estate issues. These attorneys may work in law firms or in private practice.

Common Job Titles

• Estate Planning Lawyer
• Estate Planning Tax Attorney
• Probate Attorney
• Trust and Estate Attorney

Litigation

Specialists in litigation resolve tax disputes in courts of law. Tax litigators work for the IRS and other tax agencies. They also defend clients during legal proceedings related to tax controversies. Tax attorneys in litigation advocate for their clients, draft legal briefs, and negotiate settlements.

Working in tax litigation requires a strong understanding of civil law and procedures. Some tax attorneys also oversee criminal tax disputes; a background in forensic accounting can be particularly useful for these tax attorneys. Tax attorneys with litigation expertise may work for law firms, tax agencies, corporations, or private practice.

Common Job Titles

• IRS Attorney
• Tax Controversy Attorney
• Tax Audit Defense Attorney
• Criminal Tax Defense Lawyer

How to Become a Tax Attorney

Becoming a tax attorney takes several years. Earning a bachelor's in accounting provides foundational training for careers in tax law. Tax attorneys also need to attend an accredited law school where they can specialize in taxation. Some may earn a master's in taxation, a master of laws in taxation, or a CPA credential to further specialize.

Tax lawyers need to pass the bar exam and earn a license in their state before they can pursue entry-level roles as tax attorneys.

How long does it take to become a tax attorney? With four years for an undergraduate degree and three years for law school, tax attorneys hold at least seven years of postsecondary education.

Tax Attorney Salary and Career Outlook

Among accounting careers, tax attorneys earn some of the highest salaries. Accountants and auditors earn a median pay of $79,880, according to the Bureau of Labor Statistics (BLS) data. In contrast, lawyers report a median salary of $145,760.

The complexities of the tax code mean continued demand for tax law specialists. Individuals, businesses, and government agencies rely on tax attorneys to manage their tax needs. The BLS projects that job openings for lawyers will grow 5% from 2023 to 2033, which is slightly faster than the average growth for all occupations.

Career Spotlight: Heather Leggiero, JD, CPA

Why did you become a tax attorney? What initially interested you about the field?

I was practicing as a certified public accountant in taxation and wanted to learn more about tax law. I received my master's in accountancy with a concentration in taxation and loved the challenge of a constantly changing career.

What education did you need to pursue this career? How did it prepare you for your current role?

I received my bachelor's degree in accounting but needed a fifth year in Florida (where I resided) to take the CPA exam. Instead of getting my fifth year, I got my master's. Getting my master's from the University of South Florida really exposed me to many areas of taxation — personal and different types of business.

Pursuing my law degree helped me in other areas, such as estates, gifts, and tax-exempt organizations. It also helped me learn how to research and understand case law.

What was the job search like after graduating with your degrees?

I was already on the partner track at the CPA firm where I was working and intended to stay in the CPA industry rather than switch to law. I did not pursue a law position after graduating.

What does a typical day at work look like for you?

Every day is different, whether helping clients with questions or reviewing tax returns. I also help colleagues within Bonadio that have tax questions from their clients.

What are some of the most rewarding aspects of working as a tax attorney? Some of the most challenging aspects?

I am not a tax attorney but a CPA with a law license. However, the most rewarding aspect of my role is helping clients and colleagues with their tax questions and problems. The most challenging aspect of my role is keeping aware and up to date with all the new tax laws and regulatory changes.

What do you think is the most important skill tax attorneys need to succeed?

Tax attorneys/tax CPAs must have a desire to learn. The field is constantly changing with new statutory laws, regulatory guidance, and case law.

What advice would you give to students considering your career?

If you have a desire to learn and be challenged, this is a field for you. Assisting clients with questions and tax problems is very rewarding.

Heather Leggiero

Heather Leggiero, JD, CPA, is a partner on The Bonadio Group's Tax Team, former Albany Tax Team Leader, and current lead tax partner in charge of the not-for-profit Tax-Exempt Group. She has over 20 years of experience in tax compliance and consulting services in public accounting. Her degrees in both accounting and law make her an integral part of their client service team.

Questions About Tax Lawyers