Should the Tax Whistleblower hire an attorney or a law firm?

Of course the answer is simple. Always hire the attorney....as well as the law firm.

Insist that the Agreement be between you (the tax whistleblower) and the Attorney, not simply you and the law firm.

Keep in mind that in most cases the law firm is simply an artificial entity and does not practice before the IRS. The law firm does not practice before the courts (in this case the U.S. Tax Court). It is only the individual Attorney who has the license, skills and experience that you want, not some unknown member(s) of a law firm who will come and go without your knowledge.

Many law firms tout the number of cases or the $$ of Claims for which they have filed or recovered. However, the attorney responsible for these alleged achievements may no longer be at the firm.

Always be sure you are satisfied with the attorney you contact.