1. What Does a Free Tax Consultation Actually Cover?
Seeing “free consultation” in a search result does not tell you what a law office offers. An introductory call may check whether the firm handles your matter; notice review may cost extra. Ask about the scope before sharing financial records.
Find Out Who Reviews the Issue
Ask whether you will speak with an attorney or an intake representative. A free call may not include legal advice.
- Confirm whether the attorney will read the notice during the call.
- Ask whether deadline calculations and document review are included.
- Identify when additional research or advice becomes billable.
Lead with the Question That Cannot Wait
A taxpayer facing an IRS audit may need help interpreting a records request. Someone with unpaid taxes may instead be concerned about collection. Explain the immediate problem.
| Tax Issue | Useful First Question |
|---|---|
| Return discrepancy | Must I respond to a notice before amending the return? |
| Examination | What records does the agency actually request? |
| Collection | Does the notice announce a levy or another collection step? |
| Disputed assessment | What filing right expires first? |
Return discrepancy
- Useful First QuestionMust I respond to a notice before amending the return?
Examination
- Useful First QuestionWhat records does the agency actually request?
Collection
- Useful First QuestionDoes the notice announce a levy or another collection step?
Disputed assessment
- Useful First QuestionWhat filing right expires first?
2. What Should You Prepare before the First Call?
You need not organize every receipt. Start with the latest agency letter. Focus on the tax type, the years involved, and what the agency wants.
Make a One-Page Notice Summary
Keep the entire notice, including its instructions and any mailing envelope. A notice from the IRS calls for a different response from a state assessment or city business tax inquiry.
- Record the agency, notice number, mailing date, and stated deadline.
- Identify the tax form, affected period, and proposed adjustment.
- Save prior replies and proof that the agency received them.
Match Supporting Records to the Dispute
Bring documents related to the agency's question rather than sending your entire financial history. For tax debt resolution, payment records may matter more initially than deduction receipts. Preserve originals and use the firm's approved intake method.
- For discrepancies, gather filed returns and relevant W-2 or 1099 forms.
- For audits, locate invoices, ledgers, or receipts tied to requested items.
- For collections, list balances, prior payments, and available cash flow.
3. Which Deadlines Should You Check before Booking?
A consultation request does not stop a statutory clock. First read the notice's filing instructions; then decide whether the appointment date leaves enough time to act. Federal and state agencies have different procedures, even when they question the same income.
Recognize Time-Sensitive Assessment Notices
An IRS statutory notice of deficiency generally gives 90 days to petition the U.S. Tax Court, or 150 days in qualifying overseas circumstances. A Franchise Tax Board Notice of Proposed Assessment generally carries a 60-day protest period.
- Verify the filing date stated on the notice, not merely its arrival date.
- Distinguish a Tax Court petition from an administrative FTB protest.
- If time is short, ask about the filing deadline before booking a later call.
Identify the Agency and the Filing Destination
The IRS administers federal taxes; the FTB administers state income and franchise taxes. CDTFA handles many sales and use taxes, while city business tax matters may involve a municipal office. An IRS deficiency petition goes to the U.S. Tax Court, not a local Superior Court.
- Follow the IRS notice for federal response and petition instructions.
- Use the FTB notice or its authorized channels for an NPA protest.
- Confirm separate submission rules for CDTFA or municipal notices.
4. What Should You Confirm before Retaining an Attorney?
Ask what work follows and how billing works. Tax return corrections, agency negotiations, and court filings are different assignments. Request written terms before retaining anyone.
Separate Consultation Terms from Legal Fees
A tax controversy and litigation engagement may cover only specified stages of a dispute. Find out whether bookkeeping, administrative appeals, or litigation require separate arrangements.
- Ask whether the fee is fixed, hourly, or divided into stages.
- Check which filings, hearings, and third-party expenses are included.
- Request clarification about added work before authorizing it.
Check Representation Authority and Alternatives
IRS Form 2848 allows an eligible individual to represent a taxpayer for designated matters and periods. An introductory call alone does not create that authorization. Independent Low Income Taxpayer Clinics may offer eligible taxpayers free or low-cost help with IRS disputes.
- Review the representative's name, tax forms, and years on Form 2848.
- Ask how sensitive records will be received and stored.
- Explore clinic eligibility if private representation is unaffordable.
5. Frequently Asked Questions
Must I give my Social Security number to request an initial call?
Ask about the firm's intake requirements before sharing sensitive identifiers. Identity verification may become necessary for later review or representation.
Can I consult a tax attorney if a CPA prepared my return?
Yes. A tax attorney may assess a legal dispute involving a CPA-prepared return. Ask whether the matter also calls for accounting or amended-return work.
Can a business owner be personally liable for unpaid payroll taxes?
Potentially. Federal trust fund recovery penalty rules can apply to responsible persons who willfully fail to collect, account for, or pay over certain taxes. Individual duties and facts matter.
Does an initial tax consultation guarantee penalty relief?
No. Penalty relief depends on applicable rules and evidence. Neither a preliminary discussion nor paid representation guarantees a favorable determination.
6. Discuss Your Tax Notice with SJKP's Attorneys
Bring the latest tax notice, affected years, and a brief record of responses or payments already made. SJKP's attorneys can discuss the issues requiring legal review and potential representation. Confirm the availability, scope, and price of any initial consultation before authorizing work.
22 Sep, 2026
