Michael D Sullivan, Former IRS AGENT was formed by a dedicated team of tax professionals with a wide range of experience in the field of taxation as CPA’s, Enrolled Agents, ex IRS Agents, and Accountants.
Your IRS tax problem receives the attention of our tax professionals who have over 100 plus years of combined professional tax experience. Michael D Sullivan, Former IRS AGENT can provide immediate representation and stop the intrusions into your business and personal life.
Michael D. Sullivan
Former IRS Agent
Michael D. Sullivan is the founder of Michael D. Sullivan, Former IRS Agent. He had a distinguished career with the Internal Revenue Service for 10 years. As a veteran IRS Revenue Officer / Agent, he served as an Offer in Compromise Tax Specialist and Large Dollar Case Specialist. He also collaborated with the U.S. Attorney’s office on undercover operations. Michael received several awards for his work and dedication as an IRS Agent.
During his tenure with the IRS, he was a Certified Tax Instructor who taught out of the Atlanta Regional IRS Training Offices. He also taught out of the local and district offices of the IRS. Mr. Sullivan trained many of the new IRS Agents.
Michael has been in private practice for the last 35 years in the field of Taxpayer Consultation for IRS Audit and Collection tax resolution issues. He often consults with corporations and individuals, which involves a wide range of tax issues.
Michael has worked many large complex cases for high net worth individuals and large corporations. Mr. Sullivan is a committed professional with dedicated involvement in the tax profession community as a frequent speaker on the South Florida circuit and also served as an officer and on the Board of the Greater South Florida Tax Council. Michael has been the program host and moderator for several Internal Revenue Service forums both in the public and professional sectors.
Mr. Sullivan also teaches courses for Attorneys, Lawyers, and CPA’s for continuing education.
For Attorneys and Lawyers, Course number 1708462N to the members who have completed “IRS Tax Resolution”. Florida Bar members can report their CLE credits online at www.floridabar.org.
CPA CE Provider application 1769 and your CPA CE Course application were both approved on 11/28/2017. Your provider number is PVD990 and your course number is CRS22227.
Mr. Sullivan has been a featured speaker in the credit card industry, student loan and the debt settlement vertical as well. He also was one of the featured speakers at the Latino Tax Fest which also featured Nina Olsen, Nation Taxpayer Advocate.
Mr. Sullivan has also appeared on FOX BUSINESS NEWS
Mr. Sullivan has also appeared on NBC.
Mr. Sullivan has appeared on ABC Washington, The Briefing Room, comments about The Releasing and Audit of Donald Trumps Tax Returns.
https://www.youtube.com/watch?v=WrxAgkfIgkg&feature=youtu.beMr. Sullivan has also appeared on NBC News, Houston.
Professional Associations & Registrations
Dun & Bradstreet D-U-N-S # 05-928-3511 – Five Star Rating
SAM (System Awards Management) is active # 059283511/8DFH1
Department of Business and Professional Regulation Provider # 0007530
Lic Type: 0104
Appl # 25498
File # 25238
DBPR License Type: CPA Course Provider
DBPR Rank: Provider
License Number: PVD990
Bureau of Education and testing:
Teaching course number for credit hours: 0022709
Course Title: IRS TAX Representation
Course Hours: 2 credit hours
The Florida Bar Certificate of Accreditation for Continuing Legal Education:
Michael D Sullivan Reference Number: 1708462N
Title: IRS Tax Controversy & Resolution
General CLE Credits: 1.0
Tax Law Certification Credits 1.0
Registered with the Following:
The Florida Department of State
The Florida Market Place
The Internal Revenue Service as a Former Agent and Teaching Instructor
North American Industry Classification System (NAICS – SAM approved)
The Federal Acquisition Regulations (FAR -SAM approved)
The Commercial and Government Entity (CAGE- Sam approved)
US Department of Homeland Security (FEMA – SAM approved)
The Department of Defense (DOD- SAM approved)
Michael graduated from St. Thomas University with a B.A. in Pre-Law. He also has attended Knox Theological Seminary.
Mr. Sullivan has obtained a Life Time Achievement Award for Little League Baseball and currently sits on the International Board for the Walk to Emmaus. Michael also is a proud member of the Life Work Leadership program.
Mr. Sullivan was the former District Leader of the United Methodist Church, SE District for the Florida Conference and served on the Board of Lay Ministry.
Michael is very active in the various ministries of his church where he can be found leading and teaching Biblical Studies. He has been the Southeast Florida District Lay Leader of the United Methodist Church and the Florida Annual Conference.
Mr. Sullivan also appeared on Net Grace FM, for the Christian Business Weekly show.
Mr. Sullivan has also received and been awarded “The Diocesan Synod Grand Patriot Diocese Award” in Lagos, Nigeria.
Mr.Sullivan formerly sat on The Mobil 1 Twelve Hours of Sebring International Raceway Advisory Council (SIRAC).
He is also an avid bass fisherman, has a commercial racing license, and can be found on occasion skydiving. He has also coached 12 of Little League Baseball, JV Football at Cardinal Gibbons High School, Roller Hockey, Flag Football, Soccer and Basketball.
*Mr. Sullivan has been in private practice since 1983 in South Florida which gave roots to Michael D. Sullivan, Former IRS Agent. The firm began as Sullivan & Powell PA and through the years transitioned to its now current form.
Steven F. Jacob
Certified Public Accountant
Steven F. Jacob, CPA is a founder of Michael D. Sullivan, Former IRS Agent. His career includes over 30 years in public accounting, six years with international accounting and consulting firm, KPMG Peat Marwick.
While at KPMG he was a senior manager in the SALT, (State and Local Taxation Group), where he handled various state tax issues including multi-state sales tax and unemployment tax issues. Since 1998, Steve maintained a private practice which handled tax issues for firm clientele, including assisting clients receive tax refunds on monies lost in Ponzi schemes. With his knowledge and experience, he has saved clients millions of dollars from tax audits, OIC’s, and negotiations with the IRS and various States. Mr. Jacob currently focuses his efforts in the area of tax consulting, specializing in IRS and state tax resolution.
Steve received his Bachelor of Arts in Accounting and a Masters of Accounting with a specialization in Tax from Florida Atlantic University. He is a licensed CPA in the State of Florida, a current member of the American Institute of Certified Public Accountants (AICPA) and also a member of the Florida Institute of Certified Public Accountants (FICPA). Steve has presented many tax seminars throughout South Florida.
Steve is a member of Christ Church United Methodist in Ft. Lauderdale. He was one of the founding board members that helped launch the Christian Community Foundation of South Florida. Steve has attended Knox Theological Seminary as an audit student and served on the International Advisory Committee for Walk to Emmaus. Steve served on the Christ Church School Board for 6 years and was Chairman for 2 years. He has coached youth sports at all levels through high school and continues to coach, play golf, and tennis in his spare time.
Steve brings knowledge and expertise to Michael D. Sullivan, Former IRS Agent, with involvement with large figure compliance cases and resolution of IRS tax issues for individual client cases. Steve has served as an Accounting Director for Alamo/National Car Rental, the third largest car rental company in North America. Responsible for $5 billion in vehicle inventory and sales, and management of a corporate accounting department. He has a strong operational background to provide management of the entire Michael D. Sullivan, Former IRS Agent process between staff and client issues and needs.
Steve holds a USCG captain’s license and is a member of the Florida Guides Association.
Former IRS Audit Supervisor
Susan Moss began her career with the Internal Revenue Service in the Office Audit Division in 1973. As an Office Auditor she examined individual and small business tax returns. In 1978 she was promoted to Office Audit Group Manager. As a Group Manager she supervised a group of 25 IRS agents. Susan received numerous awards for accomplishments with Fraud Discovery and Awareness; Examination of Business Returns; and The Tax Shelter Audit Program.
Susan retired from the Internal Revenue Service in 1983 and for the past 26 years has worked in private practice as a tax consultant and IRS audit and collection specialist. With her practice she has worked with many accounting firms representing corporations and individuals to resolve their tax problems. Susan is self-employed and not employee of Michael D. Sullivan, Former IRS Agent LLC. Susan has been a featured speaker at various tax industry functions. Susan is married with 3 grown children and 2 grandchildren. She graduated from Florida Atlantic University with a B.A. degree and attended Arizona State University and Florida Atlantic University graduate school.
Former IRS Agent & ENROLLED AGENT
Julie Lynch recently retired after a 38-year renowned career as a Revenue Officer in the Collection Division of the Internal Revenue Service. During that time, she worked collection cases involving both individuals and businesses, and handled all aspects to resolve the cases; from securing OFfers-in-Compromise, installment agreements, reporting cases currently not collectible and requests for abatement.
She worked closely with all divisions within the IRS, including Examination Division and Taxpayer Advocate. She also met regularly with representatives of both the U. S. Attorney’s Office and the IRS Office of Chief Counsel. Julie taught several IRS classes, was an On-The-Job Instructor for new employees; and as a senior Revenue Officer, she acted as a mentor to lower graded employers.
She was often called upon for her expertise to assist with other departments within the Collection Division, as well as assisting employees within her group.
During her tenure, she received yearly Performance Awards, as well as a Regional Commissioner’s Award and a Certificate of Appreciation from the Secretary of the Treasury.
At the time of her retirement, she received the Albert Gallatin Excellent Service Award from the Secretary of the Treasury.
Former Appeals Officer, IRS Revenue Agent
Certified Public Accountant (CPA)
Chartered Global Management Accountant (CGMA)
Bachelor’s Degree in Accounting- University of Miami
Masters Degree in Taxation (MST)
Born in Coral Gables, Florida, Herb’s career started with 2 years in public accounting at the international CPA firm Harris, Kerr Forster.
After 2 years, he was hired by the IRS and started in the Small Business Division as a Revenue Agent. He primarily audited “C” and “S” corporations and Schedule-C’s. He also acted as an acting group manager.
After 6 years, he was recommended to join the Appeals Division as an Appeals Officer.
He worked on hundreds of cases such as those involving individual income taxes, “S” and “C” corporation tax issues, whether the trust fund recovery penalty applied to various individuals, claims for refunds, whether a civil fraud or accuracy penalty applied to a tax understatement, unreasonable compensation from a corporation, whether a preparer penalty should be applied against a tax return preparer, under-reported income, whether a sale of an asset should be classified as a capital gain versus ordinary income, charitable contribution valuations, distributions exceeding basis in an “S” corporation.
Herb also worked Offers in Compromise, Doubts as to Liability and Collectibility and cases scheduled for trial before the United States Tax Court.
He also lectured before various professional groups such as the Greater Fort Lauderdale Tax Council, the Florida Institute of CPA’s and several radio talk shows.
Herb has received numerous commendation letters from taxpayers and their CPAs on cases he resolved While at the IRS, Herb even resolved cases with Mike Sullivan and Steve Jacob of this firm.
Herb’s areas of expertise are examinations of individuals, corporations, Appeals and negotiating with the IRS.
Herb was also a lay member of the Fee Arbitration Committee of the Broward County Bar Association.
After working in Appeals for 18 years, Herb moved to the Large Case Division of the IRS. He examined financial records of large corporations and proposed various tax issues. The largest case he was engaged in exceeded $20 billion in sales.
He met with numerous taxpayers and their CPAs and Attorneys in scheduling and performing tax examinations. He was also a consultant to the IRS Criminal Investigations Division to determine if their tax cases warranted a criminal or civil investigation.
CPA, Tax Attorney, Lawyer
Lucy has experience in both industry and public accounting, managing and consulting for businesses, assisting taxpayers from tax preparation to representation before the Tax Court, and representing clients at the federal, state, and local levels. Prior to becoming an attorney Lucy managed her CPA practice and worked as a Controller and Accounting Manager for public and International manufacturing companies.
Lucy earned her MBA from the University of St. Thomas in Houston, followed by her JD from the South Texas College of Law Houston. While at South Texas, she earned the University and Texas State Bar Pro Bono Honors award. She was also the President of the Tax Law Society and a member of the Board of Advocates. She then went on to become an Adjunct Tax Clinic Professor at South Texas.
In addition to her professional accomplishments, Lucy is an advanced diver and a pilot. She is fluent in Spanish and Portuguese and enjoys seeing and learning about the world, having traveled to more than 50 countries and has lived abroad.
Her accumulated experience as an attorney, business owner, CPA, and manager of a non-profit has fueled Lucy’s desire to help those in need and provide a holistic approach to business problems.
Lucy’s work comes to us a CPA only. Her Attorney/Lawyer Representation is by a separate personal engagement and representation to her law firm which is entirely a separate entity.
• The University of St. Thomas – Master of Business Administration (MBA)
• South Texas College of Law Houston – Juris Doctor (JD)
• Admitted to Practice Law in Texas
• US Tax Court
• Certified Public Accountant
Memberships & Associations
• American Academy of Attorney-CPAs
• Texas Society of CPAs
• American Institute of Certified Public Accountants
• Texas Bar Association
Lucy comes to Michael D. Sullivan, Former IRS Agent LLC as a CPA. She can be retained in a legal capacity under separate engagement and not through Michael D. Sullivan, Former IRS Agent LLC
*Not everyone employed is listed. Other administration that work with us are not listed.