a tax attorney doesn't guarantee anyone anything the IRS Agent can still over-ride anything the tax attorney comes up with
It all depends on the agent(s) doing the audit and their directive a sympathetic honest agent and an accountant that has had a working relationship with them goes farther than a tax attorney
which is why so many ended up in court with the IRS that could afford it
and all the IRS did when they won....didn't even apologize.... just walked away costing them a bundle.........