Law Office of Gerald W. Kelly in Baltimore: Individual and Small-Business Tax Planning

Gerald W. Kelly operates a solo tax law practice in Baltimore focused on representation for individuals and small businesses facing IRS audits, back-tax situations, and tax planning that goes beyond annual return preparation.

What the Law Office Actually Is

This is a solo attorney practice, not a large firm and not a CPA's office. Kelly holds a law degree and works as a tax attorney, which means his role is to represent clients in disputes with the IRS and provide tax advice rooted in legal strategy rather than accounting mechanics alone. The practice serves Baltimore residents and business owners, typically in situations where standard tax prep software or a general accountant is not enough: back taxes, audit defense, offers in compromise, tax liens, and advance planning for high-income or complex income situations.

Tax Representation, Audit Defense, and Back-Tax Resolution

Kelly's core services address clients who owe past taxes or face IRS enforcement. This includes representation in IRS audits (correspondence, office, or field audits), defense against levy action and wage garnishment, negotiation of payment agreements and offers in compromise, and resolution of tax liens. For clients with unresolved tax debt, a tax attorney can represent you before the IRS in place of the taxpayer and negotiate based on legal precedent and procedural rules that an accountant or EA (Enrolled Agent) might not deploy.

The second service area is forward-looking tax planning: structuring income for high-earning individuals, advising on entity choice for new businesses, and planning around charitable giving or investment income. This is relevant to business owners who cannot simply rely on year-end CPA advice and individuals with income from multiple sources or significant capital gains.

Pricing and Engagement Structure

Specific hourly rates are not listed on available public materials; Kelly's office advises contacting directly by phone or email. Many tax attorneys in Baltimore charge between $150 and $350 per hour depending on complexity and seniority, and audit representation or negotiation of a payment plan typically costs $500 to $2,500 for straightforward cases, with more involved disputes running considerably higher. For back-tax situations, some practices quote a flat fee; confirm whether Kelly's office offers that option when you call. Initial consultation fees should also be confirmed at intake.

Comparison to Other Tax Legal Options in Baltimore

The main competitor is an Enrolled Agent (EA), a credential conferred by the IRS to tax specialists who have passed an exam and can represent taxpayers before the IRS without a law degree. EAs typically charge $100 to $200 per hour and handle audits and payment plans very competently, particularly in routine cases. An EA is often sufficient for a straightforward audit defense or installment agreement and costs less than an attorney. However, an EA cannot give legal advice or handle disputes that may require litigation, and they do not provide estate or business formation planning.

A second tier is a CPA with tax expertise. Certified Public Accountants can provide high-quality tax planning and return preparation but cannot legally represent you in an IRS dispute (though they can accompany you). If your issue is planning rather than representation, a CPA may be the right fit.

For Baltimore residents, the choice rests on your situation. If you face an audit, back taxes, or enforcement action, Kelly or another tax attorney provides legal protection. If you are seeking pure tax reduction strategies and do not anticipate a dispute, a CPA may be more cost-effective. If your back-tax debt is small and your case is simple, an EA is often adequate.

Who This Practice Suits and Who It Does Not

Kelly's office suits Baltimore business owners with complex income structures, individuals with significant back-tax liability they need to resolve, and anyone facing IRS enforcement or an audit that feels beyond a standard preparer. It also suits high-income earners looking for multi-year tax planning tied to broader financial and legal strategy.

It does not suit individuals seeking basic annual tax preparation (a CPA or tax prep service is cheaper) or those with a simple W-2 return and no complications. It also is not a substitute for a business lawyer if you are forming a corporation or LLC; tax planning and business formation often require both a tax attorney and a business attorney, or a business attorney with strong tax experience.

What the First Contact Involves

Contact the office by phone or email to describe your situation. Kelly or his staff will assess whether the issue falls within the practice scope and, if so, discuss fees for an initial consultation. Come prepared to explain your tax situation: whether it involves past years, whether the IRS has contacted you, and what outcome you are hoping for (audit defense, payment plan, liability reduction, or planning). The first meeting often occurs in the office and covers confidential attorney-client ground, meaning what you discuss is protected from IRS disclosure.

Hours, Location, and Logistics

Verify current hours and office location by calling or checking the Maryland Bar Directory. Tax attorney offices typically keep business hours (9 a.m. to 5 p.m. weekdays) with appointments preferred; same-day consultation is rarely available for complex tax matters.

Kelly's office is the choice for Baltimore residents or business owners who need legal representation in a tax dispute or sophisticated planning that a standard preparer cannot provide.