J. Frank Best is a licensed certified public accountant in both North Carolina (CPA number: 14839) and South Carolina (CPA number: 2505). The Firm was founded in September 1984 in North Carolina and November 2001 in South Carolina.

J. Frank Best is a United States Tax Court Litigator Admitted to Practice before the United States Tax Court.

Prospective Client

My firm’s principal emphasis is solving IRS Problems and managing crisis. Please let me explain why using me offers you significant benefit.


I have years of aggressive experience dealing with the IRS and resolving tax controversies. I am authorized to represent my clients before the IRS in all states. Representing clients before the IRS is my only business. I deal with the IRS on a daily basis, and as a result, I know the rules. You do not pay for research and/or training. I know the rules.

Tax Litigation

IRS problems are often litigated in the United States Tax Court. I am licensed and Admitted to Practice to commence and to proceed with litigation for my clients before the United States Tax Court in all states. This designation is held by only a few certified public accountants.

Customized Solutions

My approach to solving your tax problems will be to gather all pertinent facts, apply my knowledge of IRS collection rules and tax law and develop an individually tailored strategy for you and/or your Company. I do this because the facts in your particular case are unique and must be studied in order to get the best result. There are no canned solutions. I will then discuss my proposed strategy with you and, once you approve, implement the strategy.

Never Deal With the IRS Again

Once you engage me to represent you, generally, you will no longer have to talk to or meet with representatives of the IRS. I do.

To contrast my approach with an example, let’s say you elect to hire an attorney, who specializes in bankruptcy to assist you in this matter. Can you guess what he or she is going to suggest to you as a solution to your problem? The answer is bankruptcy. While this is a solution in certain cases, it is not in most cases. You may be better off with an offer in compromise, an installment agreement or another solution. There are no canned solutions.

The collection area is very complex and includes many stumbling blocks. Additionally, this area is relatively unknown by most attorneys and CPAs. As an example, a bankruptcy or an offer in compromise that is filed at the wrong time will not only fail to solve the tax problem but will extend the period of time that the IRS can pursue you and/or your Company for collection of the tax . That is why you should seek the advice of a person who has experience in this area.

If you are an officer of the Company, you may be facing the trust fund recovery penalty. What this means is that the IRS may attempt to assess you, personally, for the Company’s unpaid taxes. Proper planning is required to avoid this situation or turn it to your advantage.

I am uniquely qualified to help you with this problem, because my business is limited to representing my clients before the IRS. I have many years of experience, which can be called upon, as needed, in developing and implementing your strategy.

I clearly understand that dealing with the IRS can be very stressful, often intimidating, and a very time consuming experience. J. Frank Best is an aggressive Tax Controversy CPA/U.S. Tax Court Litigator to assist you in a resolution to your tax problems. Contact me today, to determine more precisely what can be done for you and/or your Company.

Professional Associations & Memberships:

  • American Institute of Certified Public Accountants
  • North Carolina Association of Certified Public Accountants
  • South Carolina Association of Certified Public Accountants
  • American Bar Association
  • American Bar Association Tax Section