As part of the audit of the financial statements, the audit of the income tax accounts is ultimately the responsibility of the audit engagement team; however, tax professionals are often involved because of their knowledge of the tax functional area. Auditors are expected to be independent of their clients and exercise professional skepticism, while tax professionals in their traditional role are expected to be advocates for their clients. This study investigates whether the role that audit and tax professionals typically play in dealing with clients influences how they evaluate evidence on an audit engagement, especially when provided evidence by individuals with whom they are closely affiliated. The results of this study suggest that tax professionals are able to adapt to their engagement-specific role when they are part of an audit team. Tax professionals provide similar judgments to their audit counterparts, thus maintaining the independence expected for audit engagements.