2. The IRS agent seemed nice. Why should I just deal with her instead of paying for a tax lawyer?

Internal Revenue Service agents are expected to carry out their duties politely and respectfully. However, do not mistake this professionalism for friendship. The agent’s interests are inherently contradictory to your own. The agent wants to collect as much taxes, penalties, and interests as possible, while you want to minimize these amounts. A tax lawyer will represent your interests and establish a cordial buffer between you and the IRS agent.