Tax matters typically begin with an IRS examination or similar activity. Most are resolved at this level. But there might be appeals within the IRS, or a court case in the United States Tax Court or one of the federal District Courts. Various advisors are able to work on examinations and IRS appeals. In general, only attorneys can work on legal cases. Experience can play an important role. These listers, first, can explain what might lie ahead and how it might be handled and, secondly, represent you before the IRS or a court.