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It depends on the type of matter. IRS controversy work is federal — the same Internal Revenue Code, the same procedures, the same Tax Court — so an attorney admitted in any state can represent you before the IRS, provided they hold separate U.S. Tax Court admission for petitions filed there. State-level Florida tax matters (Department of Revenue audits, Florida sales tax, etc.) generally require Florida Bar admission. At Pereira & Associates, William is admitted in both Georgia and Florida State Bars plus the U.S. Tax Court, so he handles both federal and state-level matters for Florida residents.
The federal-tax dimension is straightforward: representation before the IRS is governed by Circular 230 and U.S. Tax Court Rule 200, both of which set their own credentialing requirements independent of any state bar. An out-of-state attorney can represent you on an IRS audit, Tax Court petition, or appeal as long as they meet those federal requirements.
Florida state tax controversy is different. Florida Department of Revenue audits, Florida sales-and-use tax disputes, and Florida corporate income tax matters fall under state procedural rules where a Florida-licensed attorney is required for most representation in administrative hearings and the Florida court system. William's dual admission means there's no jurisdictional gap to coordinate around.
The practical question for most clients: does your matter have a federal piece, a state piece, or both? A federal IRS audit that touches Florida business income often involves both. An attorney admitted in both states handles the whole matter without referring out.
This answer is general legal information, not specific legal advice. Pereira & Associates can review your particular facts in the free consultation. Schedule one →
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