IRS Innocent Spouse Relief. J. Frank Best, Tax Controversy CPA/U.S. Tax Court Litigator. Rated in Top 5 Tax Controversy CPA Profiles/Linkedin.com. More than 25 years experience. Representation for NC, SC, & All States. PHONE. 800.230.7090 WEB: bestirscpa.com Email: bestcpa@bestirscpa.com