In those situations, a qualified tax attorney brings tools and protections that a CPA, however skilled, cannot provide. What a Tax Attorney Is Trained and Licensed to DoA tax attorney holds a law degree, has passed a state bar examination, and specializes in the legal aspects of tax law. Only a licensed attorney can represent a client in U.S. Tax Court, the Court of Federal Claims, or U.S. District Court on a tax matter. A taxpayer who communicates directly with a tax attorney is protected: the IRS cannot access those communications, which allows for a genuinely candid assessment of the situation. When You Need a Tax AttorneyA tax attorney becomes necessary when a dispute has legal dimensions beyond accounting.