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If litigation, ask for references from local accountants. Based on my experience as a Canadian CA (think CPA but tougher and with more prestige), we generally only recommend tax lawyers who we’ve had some experience in the past and/or who’ve had some reasonable success in court or pre-settlement negotiations with the tax authority.
As far as understanding a strategy, I’ve never encounter any strategy appropriate to my clients (small business owners - sub 20 million in assets) that I couldn’t understand. If you are dealing with a large enough accounting firm to have pure tax specialists (that is all they do), then my own view is that if they can’t understand the strategy, it likely isn’t appropriate for you. My main caveat is that if you are truly in the very wealthy category (>50+ million), then some strategies might be so outre to be incomprehensible yet save you money even after all of the transaction costs and additional risk. This doesn’t represent my client base, so I go with if the seller can’t explain it to me and satisfy me that it works and fits the client’s risk tolerance, I recommend my client not proceed.
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