An income tax attorney typically prepares tax returns for individuals and/or businesses. An income tax attorney may represent clients in disputes with the IRS and in the U.S. Tax Court. When a taxpayer has a dispute with the IRS or a state tax authority, an income tax attorney may assist the client in negotiating an offer in compromise or an installment agreement or to appeal an offer in compromise rejection. An income tax attorney may also work with a taxpayer to have liens released. Under the tax code, it is illegal for the IRS to levy on a taxpayers wages, bank accounts, or other assets if doing so would create an economic hardship for the taxpayer. Despite this prohibition, the IRS rule abuses its authority by illegally levying on a taxpayers assets. An income tax attorney can assist clients in having a levy released and the funds or assets returned to the taxpayer.