Legal representation has no bearing on the civil litigation case outcomes. Does tax litigation have the same problem? Our study use the verdicts of Taiwan High Administrative Court and District Court from 2011 to 2013 to do empirical research. Results show whether the taxpayers are individuals or not, represented by lawyers can enhance the probability of obtain victory. Corporate entities have higher chance to winning than individuals when representation by accountants. What’s more, there is no evidence suggests that represented by lawyers and accountants at the same time would favor the taxpayers.