No, it is not mandatory. There is nothing like this in any law. In fact, you are not even bound for the hiring of an IRS lawyer. We all do this for our safety and for enjoying the benefits of operating under the wings of an IRS lawyer. Yes! We cannot deny; their involvement is something that brings a lot of perks and privileges. In short, there is nothing better in perspective of a taxpayer. So, don’t bother. But do keep this point in mind. Finding someone local is always going to be a better and more practical choice. Webpage: www.gordonlawltd.com Follow me on twitter: twitter.com/gordonlawltd Connect with me on linkedin: www.linkedin.com/company/gordon-law-group-ltd- Like on FB: www.facebook.com/Gordon-Law-LTD-650804545085804 Follow me on G+: plus.google.com/u/0/111104172223859598738