OMAHA, NE – September 15, 2026 – BPB Tax Resolutions, the Omaha tax resolution practice led by Enrolled Agent Ben Butterfield, is setting out publicly which IRS matters genuinely call for an attorney and which ones an Enrolled Agent can carry from start to finish, and why the second group is usually the cheaper engagement.

The distinction is not a matter of opinion. The IRS sets out three credentials that carry what it calls unlimited representation rights, and Enrolled Agents are one of them.

What the IRS Says About Representation Rights

The IRS states that Enrolled Agents, certified public accountants, and attorneys have unlimited representation rights before the IRS, and that practitioners holding those credentials may represent clients on any matter, including audits, payment and collection issues, and appeals.

Enrolled Agents are licensed by the IRS rather than by a state. The credential requires passing a three-part Special Enrollment Examination covering federal tax planning, individual and business return preparation, and representation, and holders must complete 72 hours of continuing education every three years.

“People do not arrive at my office asking for an Enrolled Agent. They arrive frightened, and the word they have already typed into a search box is attorney, because that is the word you reach for when an institution is coming after you,” said Butterfield. “Nobody tells them the IRS itself publishes a list, and that my name is on the same line as the lawyer they were about to retain.”

Where an Attorney Genuinely Is the Right Answer

Butterfield is direct that the comparison has a limit.

Litigation is the line. A case headed to United States Tax Court, or any matter carrying criminal exposure, calls for an attorney and the attorney-client privilege that comes with one. So do tax questions embedded in litigation, estate disputes, or business transactions where the legal work is the substance and the tax treatment follows it.

“When a case crosses that line, I bring in an attorney we partner with, and I say so out loud,” said Butterfield. “The client keeps one practice managing the matter and gets the lawyer the case calls for. If somebody needs a lawyer, the worst outcome for them is a practitioner who wants the revenue more than they want the client represented properly.”

Why the Cost Difference Is Structural

As the practice states on its own pages, the saving comes from how the work is priced rather than from any difference in what the practitioner is permitted to do.

Tax attorneys generally bill by the hour, so the total tracks hours and hours track complexity, which is why two taxpayers with similar balances can pay very different amounts. BPB Tax Resolutions quotes a flat fee for a defined scope instead, which moves the risk of a case running long from the client to the practitioner. The firm’s homepage describes reviewing a taxpayer’s situation and explaining “options, timeline, and flat-fee pricing” with “no high-pressure sales” and “no obligation”, and its about page lists “transparent pricing before you pay a dime” among what a client should expect.

“The representation authority is identical for IRS matters, the overhead is lower, and the person who quotes your fee is the person who does your file,” said Butterfield. “That is the whole cost argument. There is no secret to it.”

The practice does not publish fee figures, a position Butterfield states plainly.

“A price quoted before anyone has read your transcripts is a sales number, not a fee,” he said. “What I will commit to is that you know the number before you owe me anything, and that the review that produces it is a free consultation.”

The other difference Butterfield points to is who handles the file after the sale.

“Call a national firm and a salesperson quotes you a price, and the person who eventually touches your case is not the person who sold it, and may not be credentialed at all,” he said. “When you call here, you get me. When the IRS calls, I answer.”

What Taxpayers Should Ask Before Hiring Anyone

Butterfield suggests four questions for any taxpayer comparing representation.

“What credential does the person who will actually work my file hold? Will I speak to that person or to an account manager? Is the fee flat and quoted before I commit? And is there any part of this that needs a lawyer rather than a tax practitioner?” he said. “If a firm will not answer the first two on the phone, you have your answer.”

Taxpayers can read the practice’s fuller treatment of the cost comparison in its published article on what an Omaha tax attorney costs and when an Enrolled Agent costs less.

About BPB Tax Resolutions

BPB Tax Resolutions is a tax resolution practice serving Omaha, Nebraska, West Des Moines, Iowa, and taxpayers in all fifty states. Founder Ben Butterfield is an Enrolled Agent, a federally licensed practitioner with unlimited rights to represent taxpayers before the Internal Revenue Service. The practice handles IRS audits, back taxes, unfiled returns, wage garnishments, levies, installment agreements, and offers in compromise, with flat fee pricing quoted before a client commits. More information is available at https://bpbtaxresolutions.com/.

Media Contact

Ben Butterfield, EA BPB Tax Resolutions ben@bpbtaxresolutions.com (402) 779-7399 https://bpbtaxresolutions.com/contact/

Media Contact
Company Name: BPB Tax Resolutions
Contact Person: Ben Butterfield
Email: Send Email
Phone: 402-779-7399
City: OMAHA
Country: United States
Website: https://bpbtaxresolutions.com/

Media gallery

About The Author
BPB Tax Resolutions