IF ADULTHOOD HAS taught me anything, it's that my predictions of my future are about as accurate as Miss Cleo's Psychic Hotline. But if there's one prediction I can make with reasonable certainty, it's where I'll be on the eve of my next tax filing deadline. Gazing into my crystal ball, I see myself huddled in the dingy waiting room of a tax-preparation service somewhere here in New York City.

Now, the fact that I use a tax-preparation service at all is somewhat ridiculous. I mean, I regularly edit and write stories about taxes not to mention that my taxes are really pretty straightforward. But as one who likes to put things off to the last minute, and after previously wrangling with tax software, I've suffered this sorry fate for the past few years. And this year probably won't be any different.

Does this sound familiar? To some of you it must, given that more than half of all individual taxpayers use some sort of paid tax preparer to get the job done, according the Internal Revenue Service.

The scary thing is, though, is that even the pros make mistakes often pretty stupid ones. The number of errors made by tax preparers has increased as the tax code has become more complicated. So if your taxes are even a little bit unusual, you need someone truly reputable. Going to a local mom-and-pop shop that closes up once tax season is done just isn't going to cut it.

It used to be that the taxpayer would be held accountable for any error on your return, even if it was made by your preparer (other than in cases of fraud, of course). The IRS now scrutinizes preparers more than it used to, looking for a record of errors or other evidence that a preparer is inept and should be held accountable. But the last thing anyone wants is to be caught in the IRS s bureaucratic web trying to sort out whom to blame and whether or not you should pay penalties and fines.

Unfortunately, finding someone you can trust can be difficult. That's because the tax-preparation industry as a whole isn't regulated, which means "that in many states, pretty much anyone can hang out a shingle and be a tax preparer," warns Eric Tyson, co-author of "Taxes for Dummies." "It never ceases to amaze me how little homework people do when they hire somebody," he says. "Taxes are a big deal. If you hire someone and they don't know what they're doing, it can cost you a lot of money and cause you a heap of trouble with the IRS."

The first step in finding a decent preparer is to understand just what type of professional you need. After that, some due diligence is required to find that special person you're willing to trust with your W-2s. Here's a guide to many happy returns.

The Search

You've got four choices when it comes to finding a tax pro. Certified public accountants (CPAs), enrolled agents (EAs), tax attorneys and nonlicensed tax preparers are all champing at the bit for your 1099s. Just which one makes the most sense for you depends on the complexity of your returns (and the thickness of your wallet).

Keep in mind, however, that should trouble arise, only CPAs, EAs and tax attorneys can represent you in front of the IRS. That said, for simple returns, a reputable tax preparer could be a fine and inexpensive way to go. The average return at H&R Block, for example (which mostly uses tax preparers trained at H&R Block, rather than CPAs or EAs) costs $140, including state taxes.

No matter what, just be sure to find a firm that stands by its work. You should also look for a firm that operates year-round. After all, when that audit notice rolls in, you don't want to find that Joe's Tax Shop has become Jane's Taco Hut.

CPA
When people say they're looking for a personal accountant, what they often mean is that they're looking for a CPA. For folks with complex taxes (for example, those with freelance work or a small business) who are looking for an ongoing relationship with a tax adviser who can suggest tax-saving strategies, a good CPA can be a godsend.

That said, you need to do careful research to find a CPA who's worth the expense. As in any profession, there are good ones and bad ones. And keep in mind, not all CPAs necessarily specialize in individual taxes many focus on corporate accounting.

When researching a CPA, you can check with the State Boards of Accountancy to make sure he or she is licensed and hasn't been subject to any disciplinary actions. All CPAs are licensed at the state level, although the requirements can vary dramatically from state to state. For example, as far as the general education requirements are concerned, CPAs in the Virgin Islands simply need a high-school diploma, while those in other states, like Alabama and Idaho, have revised their standard to include 150 hours of college education, with a concentration in accounting.

You can also check to see whether a CPA is a member of the American Institute of Certified Public Accountants (AICPA), a professional organization that offers some disciplinary oversight.

Enrolled Agent
For many tax filers, a good EA will be a better choice than a CPA. This group of approximately 40,000 professionals is dedicated to preparing individual tax returns and offering tax advice and an EA typically charges about one-third less than a CPA.

Enrolled agents are licensed by the IRS, and like tax attorneys and CPAs, they must meet certain criteria in order to practice. Unfortunately, though, this group isn't regulated at the state level, and the IRS won't inform you of any ongoing complaints, although you can call to see if a particular EA has been suspended or disbarred (313-234-1280). So if you do decide to go with an EA, you're going to have to do some research on your own. To start your search, you can find local EAs by visiting the NAEA web site.

Tax Attorney
This one is easy: If you anticipate a serious legal tangle with the IRS, you'll want a tax attorney at your side. This could happen, for example, if you had a complicated sale of a small business last year or if you've failed to file your taxes for several years. Occasionally, tax attorneys are also used to file returns dealing with complicated estate and trust issues. Assuming that none of these scenarios apply to you, however, there's simply no need to pull out the big guns. Tax attorneys shouldn't be used to file standard taxes something you would probably fully realize once the bill rolls in.

The Interrogation

Be sure to get recommendations from people you trust friends, co-workers or other professionals you work with, such as a financial planner. You can also look up a firm or an individual through the Better Business Bureau's national database. Keep in mind, though, the BBB will only have records of marketplace disputes i.e., payment problems. You might also want to get in touch with your state BBB to pull up a list of local BBB members.

Once you have a few names, you should then interview your candidates and ultimately go with the one who seems the best fit. You shouldn't have to pay for an initial consultation. Here are 10 questions suggested in Tyson's "Taxes for Dummies" book:

1. What tax services do you offer?
2. Do you have areas that you focus on?
3. What other services do you offer?
4. Who will prepare my return?
5. How aggressive or conservative are you regarding the tax law?
6. What's your experience with audits?
7. How does your fee structure work?
8. What qualifies you to be a tax adviser?
9. Do you carry liability insurance?
10. Can you provide references of clients similar to me?

And here's one final bit of advice: No matter what service you use this tax season, make sure you fully understand what's included on your return before you sign on the dotted line, says Tyson. You also should check the return for any errors. Now, I completely understand the inclination to sign the papers as quickly as possible so you can rush to the nearest bar, drink red wine and complain about the U.S. tax code. (OK, maybe that's just me.) But postponing your post-tax-filing celebration just long enough to do a final review could circumvent future contact with Uncle Sam. And that's something we all can raise a glass to.