Just briefly, I had big issues with my Federal tax return from when I worked as an expat and my UK accountants made an error and I didn't get the foreign tax credits I was due. The process took over a year to settle and there were many times that it looked hopeless, but Jim Kaplan and Sal Candela, Jim's associate that took on my case, never gave up and we just settled with the IRS, which was a very unlikely outcome. The rates were in my opinion, very reasonable and the work outstanding. Here's the note I sent back to Jim Kaplan, if it helps: "Hi Mr. Kaplan, Indeed the process was long and frustrating, but Sal Candela was a star. He went above and beyond at every turn, even when earlier this year, it appeared very unlikely there would be any upside to this IRS appeal. He's got a very difficult job, but he never lost his composure and quite frankly, had to keep me calm through most of the process. Sal kept pushing to move forward, even when over the summer I told him that I was done and I wanted to give up and just move on. Thank you for providing me such stellar, steadfast support and guidance through the unending maze of process, paperwork and procedure, that is the United States IRS."