A Tax Attorney is an individual who has completed several years of schooling and has earned their law degree with a specialty or focus is on taxes and the IRS tax code. Tax attorneys are also members in good standing of a bar in any state, territory, or possession of the United States.

A tax attorney would be the highest qualified tax professional one would hire if they were to face a tax audit by the IRS.  Tax attorney's essentially are the highest level of tax profession, superceding CPA's and enrolled agents.  All three of these tax professionals may work as a tax preparer, though a tax preparer does not have to have any of those qualifications.