What is the common law body of tax law has been defined this way by the Britannica online encyclopedia article on tax law.

A body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments. The tax law of a nation is usually unique to it, although there are similarities and common elements in the laws of various countries

Tax law specialists know the tax code – Tax preparers can help ensure that you don’t get into trouble with the IRS because they know the tax code. They know where the loopholes are – and where they aren’t. You can feel safe when you file your taxes if you use a tax professional because they are tax law specialists and they know all the rules. Just the fact that you used a tax professional to prepare your taxes may also lessen your chances of being audited.

Tax preparers can find deductions you might not – The flip side of your tax law specialist knowing the tax code is that they are more aware of some of the lesser known deductions too. In addition to keeping you within the law, tax preparers can often save you money, too. In many cases, you’ll save more in deductions you wouldn’t have taken on your own than your tax preparer charges in fees.

In matters regarding tax laws and the IRS code, it is always highly advisable to hire an expert in tax preparation to avoid problems regarding tax laws. To avoid problems, fines and penalties, you should obtain the services of a qualified CPA or Tax Lawyer or Attorney.