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Your Rights. Our Standard.Independent Tax Education

The Professional Evaluation Center

Good Help Should
Stand Up to Questions.

Use this checklist to compare written answers, credentials, and completed work. It does not certify a company, score its honesty, or determine whether misconduct occurred. Reputable professionals can explain their scope, limits, and next steps. An agency delay alone does not show that your representative has failed to act.

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A Practical Review

Ask. Document. Compare.

Use the same questions for each proposed engagement. Request clarification when evidence is missing, and keep copies of answers in your own records.

0 of 33 Questions Reviewed

This is a record of your review, not a rating of a professional. Selections last while the page is open.

01

Verify the Person Representing You

An enrolled agent, CPA, or attorney generally has broad IRS representation rights when eligible to practice. A preparer tax identification number alone does not confer those rights. The firm's marketing title does not establish the assigned person's credentials.

What is the full name and credential of the person who will represent me, and who will supervise support staff?Can I verify that person's active status through the IRS Office of Enrollment, the relevant CPA board, or the state lawyer-licensing agency?If court work is needed, who is admitted to that court and is the court engagement included?

What Supporting Evidence Looks Like

A named representative and current credential record, with any disciplinary information checked through the appropriate regulator.
A completed authorization identifying the representative and covered matters, reviewed before you sign.
Separate verification of U.S. Tax Court admission when relevant. IRS practice rights and court admission are different.
The IRS preparer directory can assist, but it is not comprehensive, does not certify service quality, and permits eligible preparers to opt out. Absence alone does not establish misconduct.

02

Match the Experience to Your Problem

Holding a credential does not establish experience with every tax issue. A straightforward payment plan, payroll-tax assessment, audit, and innocent-spouse claim require different work.

How often do you handle this agency, tax type, and type of problem?What makes my case straightforward or complex, and what facts do you still need to confirm?Which parts require an attorney, accountant, return preparer, or bookkeeper, and who performs each part?

What Supporting Evidence Looks Like

A factual explanation of the relevant experience without disclosure of another client's confidential records.
A proposed sequence of work tied to your notices, records, finances, and deadlines.
A clear plan for referring or separately engaging help outside the professional's competence.

03

Separate Federal and State Responsibilities

Resolving an IRS balance does not automatically resolve a state balance. Representation rules, authorizations, relief programs, and appeal deadlines vary by jurisdiction.

Does the agreement cover the IRS, each state agency, and every relevant tax year or quarter?Who is authorized and experienced to handle each state matter?Are state notices, state returns, local taxes, and business or payroll liabilities included or separately priced?

What Supporting Evidence Looks Like

An engagement schedule naming each agency, tax type, taxpayer or entity, and period.
Separate agency authorizations where required.
A deadline list based on the actual notices and applicable agency rules.

04

Understand the Full Fee and Deliverables

A paid investigation can be legitimate. Its value depends on the defined work you receive and how any later phase is priced. A larger balance discovered during research does not, by itself, justify an unexplained extra charge.

What does the first payment buy, what written findings will I receive, and can I stop after that phase?What is the full proposed fee, what is excluded, and is the initial payment credited to later work?What new facts could change the scope, and will I receive a written explanation and approve the added work and price first?

What Supporting Evidence Looks Like

The signed agreement, itemized scope, payment schedule, exclusions, and terms for additional work.
A copy of the investigation report or other promised work product.
For a new charge, the supporting facts, new tasks, revised price, and your recorded authorization.

05

Ask Why This Solution Fits

Only the tax agency can approve the requested relief. A strong recommendation accounts for eligibility, affordability, missing filings, and alternatives, including work you can do yourself.

Why do you recommend this option instead of a payment plan, hardship request, penalty review, or another route?What facts could prevent approval, and what happens if the request is rejected or returned?Could I reasonably complete this step myself or receive free help, and what additional work would your fee buy?

What Supporting Evidence Looks Like

A written explanation of options, requirements, assumptions, and material disadvantages.
A realistic budget that includes tax payments, government charges, and the professional fee.
An alternative plan if the preferred request is unavailable.

06

Confirm Availability and Accountability

A salesperson or case manager can coordinate a matter, but coordination is different from professional representation. Know who can answer technical questions and who handles an urgent notice.

Who is my assigned practitioner, who is my day-to-day contact, and how do I reach each person?When will work start, how often will I receive updates, and how quickly should I expect a response?Who covers absences, and how do I escalate an urgent deadline or an unresolved service concern?

What Supporting Evidence Looks Like

A written contact and escalation plan with agreed response expectations.
A confirmed start date and the first deliverable.
A process for forwarding new notices promptly and confirming receipt.

07

Distinguish Work Time from Agency Wait Time

IRS and state reviews can take time after a complete submission. Evaluate whether the required work was completed, the agency received it, and follow-up is scheduled. Do not equate silence with either progress or misconduct.

What stage is my case in: waiting for my records, being prepared, submitted, assigned, under review, or awaiting a decision?What was submitted, on what date, by what method, and what receipt or reference number is available?What is the next action, who owns it, and what date will you check again? Which legal deadlines remain open?

What Supporting Evidence Looks Like

Dated copies of filings and available submission confirmations or delivery records.
The agency's response or contact notes, plus a specific follow-up date.
A distinction between an estimated processing time and an actual response, appeal, or court deadline.

08

Request Evidence of the Current Case Status

A status description is more useful when supported by records. Review copies with your practitioner and use official agency channels when you need independent confirmation.

May I have copies of my authorizations, submissions, agency correspondence, and current written action plan?If you say collection is paused, what agency confirmation or applicable protection supports that statement, and when does it end?How can I confirm the relevant balance, received filings, or pending request directly with the agency without duplicating or disrupting work?

What Supporting Evidence Looks Like

A current file index showing completed tasks, pending tasks, and information still needed from you.
Written terms of any approved agreement, collection hold, or levy release, where available.
A reconciliation of payments to the firm versus payments made to the tax agency.

09

Review Financing and Payment Authorization

Borrowing to pay a firm creates a separate financial obligation. A manageable monthly payment can still produce a high total cost. Understand the loan before signing it.

What is the cash price, amount financed, APR, finance charge, total of payments, and payment schedule?Who is the lender, when are funds disbursed, and how would an approved service refund be applied to the loan?Which payments have I authorized, how do I change or revoke future authorization, and whom do I contact about a disputed charge?

What Supporting Evidence Looks Like

The complete financing agreement and applicable disclosures before acceptance.
A separate record of card or bank-debit authorization, amounts, and dates.
A written explanation of the service-cancellation process and the lender's separate obligations and dispute process. Do not assume one automatically cancels the other.

10

Keep Control of Your Records and Decisions

Tax files contain sensitive financial and identity information. You should understand what authority you give and how records will be collected, used, and shared.

Which documents do you need now, why do you need them, and what secure method should I use to send them?Who can access my information, and will it be shared with another provider or a lender?How do you accommodate a disability, language need, or a trusted support person while respecting my decisions and authorization?

What Supporting Evidence Looks Like

A clear privacy explanation and a secure document-transfer process.
Copies of completed authorization and consent forms. Do not sign blank forms or give a representative your personal IRS login password or security codes.
An agreed method for sharing updates with an authorized support person, where requested.

11

Read Exit and Refund Terms Before Paying

Cancellation and refund questions depend on the agreement, services delivered, governing law, and payment method. A checklist cannot determine your legal entitlement to a refund.

How do I cancel, what work or fees would remain payable, and how is any unearned or refundable amount calculated?How do I obtain my file, resolve a fee disagreement, and protect approaching tax deadlines during a change of representative?Are there arbitration, complaint, notice, or refund-request procedures I should understand before signing?

What Supporting Evidence Looks Like

The full contract and refund terms, with verbal promises confirmed in writing.
An itemized accounting of payments, completed work, and the basis of any withheld amount if a disagreement arises.
A transition plan for agency authorizations, pending submissions, future payments, and deadlines. A bank dispute is not a substitute for protecting your tax case.

What Accountability Looks Like

Signs of Responsible Service.

These are useful practices to look for. No checklist guarantees a provider’s quality or the outcome of a tax case.

01A named, verifiable practitioner with relevant experience and clear responsibility for the work.
02A realistic explanation of eligibility and limits, including when you may not need paid representation.
03A written scope that separates investigation, returns, representation, agency charges, and financing.
04A clear account of new facts and written approval before expanding the work or fee.
05Copies of completed work, documented agency contacts, and a specific next action or follow-up date.
06Honest distinctions between an agency delay and work the firm has not yet completed.
07Clear complaint, cancellation, refund-review, and file-transfer procedures.
08Respect for your budget, privacy, accessibility needs, and decision to seek a second opinion.

Slow Down and Ask Why

Reasons to Pause.

A specific concern calls for specific questions. Keep the proposal, contract, payment records, and written explanations so you can evaluate the facts.

Guaranteed Debt Reduction Before Review

Treat claims that you are already approved, that everyone qualifies, or that a specific settlement is guaranteed as reasons to pause. Agency eligibility decisions depend on the facts.

A Small Entry Fee Becomes an Unexplained Second Sale

Ask what the original payment covered. If someone now says you were undercharged or that new problems require more money, request the underlying records, new scope, and revised fee. New work can justify a revised quote; an unsupported explanation does not answer your question.

Pressure to Pay Before You Can Review the Agreement

A genuine deadline should be connected to a notice or applicable rule. Ask for the date, required action, and alternatives. Pause if the urgency centers on signing a loan or preventing a sales discount from expiring.

No Identifiable Qualified Representative

A title such as specialist or case manager does not establish agency practice rights. Ask who will make professional decisions and verify that individual's credentials independently.

Recurring Charges Without Defined Work

Request the purpose, frequency, duration, and cancellation terms of a maintenance fee. Ask what work each charge purchases and how it differs from work already included.

Claims of Progress Without Supporting Records

Ask for submission dates, copies, available receipts, and the next follow-up. Repeated refusal to provide a factual update deserves escalation. A documented agency queue can explain a delay.

Pressure to Borrow or Use Essential Living Money

Do not judge affordability from the monthly payment alone. Compare total financing costs and free assistance. A quote based on available credit rather than defined work calls for further explanation.

Blank Forms, Fabricated Facts, or Shared Login Codes

Do not sign an incomplete return or authorization, invent expenses, hide assets, or hand over personal account passwords. Get independent advice if anyone asks you to supply false information.

Resistance to Independent Verification

You can ask for time to check credentials, compare written quotes, and review official agency options. A firm should be able to explain how a direct inquiry may affect coordinated case work.

Check Independently

Credentials, Rights, and Official Resources.

Verify the individual assigned to your work. Use the appropriate state regulator for a CPA or attorney and confirm that the credential matches the agency or court involved.

IRS: Choosing a Tax Professionalwww.irs.gov IRS: Credentials and Representation Rightswww.irs.gov IRS: Verify an Enrolled Agentwww.irs.gov IRS: Federal Tax Return Preparer Directoryirs.treasury.gov IRS: What the Preparer Directory Includeswww.irs.gov NASBA: State Boards of Accountancynasba.org ABA: State Lawyer-Licensing Agencieswww.americanbar.org U.S. Tax Court: Practitioner Admissionwww.ustaxcourt.gov IRS: Form 2848 and Representation Authorizationwww.irs.gov FTC: Trouble Paying Your Taxes?consumer.ftc.gov CFPB: Personal Installment Loanswww.consumerfinance.gov IRS: Taxpayer Bill of Rightswww.irs.gov

Sources reviewed October 10, 2026. This tool organizes your questions and does not determine legal rights, misconduct, or refund eligibility.