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.

Watch our partner Mr. Michael Sullivan on Fox Business News

Mr. Sullivan has also appeared on ABC Washington, The Briefing Room, and discussed the audit and release of Donald Trump’s tax returns.

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
  • I/O: 11565185
  • 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

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)

The Florida Bar Certificate of Accreditation for Continuing Legal Education:

  • Michael D Sullivan Reference Number:  1708462N
  • Title:  IRS Tax Controversy & Resolution
  • Level Intermediate
  • General CLE Credits:  1.0
  • Tax Law Certification Credits 1.0

More about Sullivan

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.

Herb Cantor (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

Lucy Petry (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.

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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.

Education

  • The University of St. Thomas – Master of Business Administration (MBA)
  • South Texas College of Law Houston – Juris Doctor (JD)

Licenses

  • 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

Susan Moss (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.

Jackie Nguyen (Former IRS Revenue Officer)

Jackie Knows the IRS. She Used to Audit Them!
Jackie has had a decorated tax and auditing career of 33+ years of combined experience as a Revenue Agent with the IRS and as a Senior Auditor with the most powerful IRS watchdog – the Department of Treasury Inspector General for Tax Administration (TIGTA). As an IRS Revenue Agent, Jackie conducted taxpayer audits, demanded records, conducted interviews, and had the power to assess additional federal taxes. As a TIGTA Auditor, she conducted audits and investigations that improved IRS operations, with the focus on preventing fraud, waste and abuse at the IRS. This experience makes Jackie uniquely skilled in all aspects of IRS operations, including the Examination and Collection divisions of the IRS.

There is no information like insider knowledge, which is precisely what Jackie can deliver to clients. During her tenure with the IRS and TIGTA, she worked closely with every level of IRS organizations, from agents to top-level management. She is extremely familiar with the ins and outs of the IRS system as well as the best negotiating techniques. While the IRS may be forthcoming with its rules and regulations, there is certain information they simply won’t tell the public. Jackie knows that there is always a little wiggle room, or shall we say, she knows the best methods for getting clients out of hot water with the IRS’s aggressive audits and collection actions.

Jackie is a humble, easy to talk to, down-to-earth petite woman. In fact, you would not even know that she was an ex-IRS and TIGTA Agent. To Jackie, every client is family, and she wants everyone to know that she is on their side when they become a client. Every client of Jackie is delighted when asked: “What Would You Ask a Former IRS/Treasury Auditor?”.
Imagine the astounding types of questions Jackie received from clients! And this has made her and her clients’ day, over and over again!

Jackie earned her accounting degree from Texas Tech University. She also received the IRS Enrolled Agent license, the highest tax credential awarded by the Department of the Treasury, to practice and represent taxpayers before the IRS in 50 states. Furthermore, Jackie is a member of the American Society of Tax Problem Solvers (ASTPS). When she is not solving tax problems, Jackie volunteers at the Salvation Army and enjoys doing community work.

JULIE LYNCH (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.

Amit Chandel (CPA, CTS, CTP, CTC, CVA, CTRS, CExP, LLM(tax), CGMA)

Amit Chandel is a “Certified Tax Planner/Coach”, and “Certified Tax Resolution Specialist”. He has extensive experience in Tax Planning and Tax Problem Resolutions – helping his clients proactively plan and implement tax strategies that can rescue thousands of dollars in wasted tax and specializes in issues relating to unfiled tax returns, unpaid taxes, liens, levies, foreign bank account reporting, audit representation, and any other type of tax controversy; Financial Consulting; Business Planning, Business Valuation, Forensic Accounting and Litigation support. He is the recipient of the prestigious Certified Tax Planner of the Year Award-2017, bestowed by the American Institute of Certified Tax Planners.

Joe Hopkins (Certified Public Accountant)

Joe has 25+ years as a Certified Public Accountant licensed in the State of Texas and solving IRS problems. Current member with the American Institute of Certified Public Accountants (AICPA), Texas Society of CPA’s (TSCPA), National Society of Accountants (NSA), Bachelor’s degree in accounting (BBA), Master’s degree in Business Administration (MBA) at Texas A&M Corpus Christi. Experience in a variety of industries as Controller, CFO and tax resolution issues for both business and personal tax cases.

Joe is experienced in all aspects of Tax Resolution cases regarding Currently Not Collectible, Offer in Compromise & Installment agreement cases. He has successfully resolved cases in all areas of tax resolution including liens, levies, tax audits & collection cases.

Joe has consulted with small to medium size companies on CFO / Controller accounting / tax strategies. Providing both an initial company analysis and continuing with monthly and quarterly consulting feedback to keep them on the right pathway.

QuickBooks certified with experience in both desktop and online versions. He has additional experience implementing software’s, creating budgets & analytical reports to suit your business needs. Plus, in-depth experience with tax preparation for both personal and business. Joe has previously overseen company operations with annual revenues exceeding $500 Million, Joe has found solutions that fit both the small business to mid-size company operational goals. These operational goals include but are not limited to: Policies, procedures, internal/external auditors, capital expenditure budgeting, fixed asset depreciation programs, GPS time card administration, accounts receivable/payable solutions, 3rd party software integrations, reviewing complex contracts, 401K plan administrations, periodic financial preparations and corresponding correcting adjustments as well as insurance policy reviews.

Joe and his team strongly believe when you are successful then our team is successful.

Joe has a passion for scuba diving and kayaking annually on multi-day ventures at remote destinations. Click link for one of the Adventures to the Pecos River in Texas. In addition, Joe enjoys his time in a joint weekly bible study with Michael Sullivan shown below

Alysia Dahir (MBA)

We are proud to have Alysia R. Dahir MBA, Former IRS Agent on our staff.

Alysia has held positions with the Federal Government in The Department of Treasury (IRS) and The Department of Defense (Academic and Military Projects Army/Navy) along with global corporations in her early work as an Agent, Accountant and Analyst. She was a Revenue Agent.

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Her combined 18 years of government service, corporate accounting and individual business consulting define her as a leader. She has extensive experience with income tax preparation for individuals, corporations, partnerships, non-profits, estates and trusts, foreign expats, start-ups and community property.

She is a leader, demonstrating a rich knowledge in finance and accounting concepts/principles. Speaking to her character for authenticity she works with diverse groups of clients and companies. Her strategic goals are to align with business needs and targeted business solutions. Importantly she champions and commands strong advocacy of knowledge sharing and teams.

She also has a rich knowledge of the IRS being a former IRS Agent and knows the in’s and out of the IRS system

Education

  • Pursuant CPA ~ Engagement at USC, LA
  • Executive ~ Sustainable Business/System Sciences and Anthropologist, Pinchot, Seattle
  • MBA~ Intl Bus & Fin Western Intl, AZ
  • BS ~ Accounting WPCarey ASU, Tempe

Education

  • Pursuant CPA ~ Engagement at USC, LA
  • Executive ~ Sustainable Business/System Sciences and Anthropologist, Pinchot, Seattle
  • MBA~ Intl Bus & Fin Western Intl, AZ
  • BS ~ Accounting WPCarey ASU, Tempe

Professional Certifications, Associations and Memberships

  • American Institute of Certified Public Accountants(AICPA) ~ Member
  • Accounting & Financial Women’s Association (AFWA) ~ Member
  • National Tax Professional Association (NTPA) ~ Member
  • Beta Alpha Psi (Collegiate Accounting Society) ~Alumni
  • Arizona State University ~ Alumni
  • Fountain Hills Chamber of Commerce ~ Member
  • Networking 360 ~ Member
  • Center for Nonprofit Excellence ~ Member
  • Personal and Civic Activities
  • Curator ~ Syntony International
  • Organizer ~ TEDx Fountain Hills
  • TEDWomen ~ Events
  • TEDSummit ~ Events
  • TEDxRoma ~ Adventures
  • TEDxBeaconStreet ~ Adventure Catalyst
  • CoFounder, CFO ~ DQDinc (Education Non Profit)
  • Certified Educator AZ
  • Project Director ~ Arizona Consortium for the Arts

Ed Babitzke (Former IRS Revenue Officer)

  • Ed Babitzke was a former IRS Revenue Officer with the Department of Treasury, Internal Revenue Service.
  • Ed covered 4 main states, Iowa, Nebraska, South Dakota and North Dakota.
  • Ed was a teaching instructor, on-the-job instructor and served as acting group manager on various occasions.
  • He is is a veteran and skilled former agent of the Internal Revenue Service and during the course of its career he worked in the wage and investment division as a tax resolution
  • representative known as TRR at the local taxpayer assistance Center.
  • He is skilled in all aspects of the collection division of the Internal Revenue Service including being an expert in trust fund taxes, payroll taxes, individuals, businesses,
  • corporations, and any entity that owes the Internal Revenue Service any amounts of money.
  • Ed was at the top of his career when he retired from Internal Revenue Service working the largest cases in his post of duty.
  • Lastly, he was also was a certified instructor for virtual face-to-face training for other revenue officers in the entire area teaching basic procedures to advanced technical issues.

Stephen Wilkinson (Corporate Accountant)

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.

Clayton Cruse (Attorney / Crypto / BitCoin / NFT)

  • Executive Office of the President of the United States
    May 31, 2018 – August 31, 2018
  • Education:
    Studied Master of Laws Taxation (LL.M) at Boston University School of Law Class of 2021
  • Studied Law at UDC David A. Clarke School of Law Class of 2020
  • Studied at University of Houston-Downtown Class of 2017

*Not everyone employed is listed. Other administration that work with us are not listed.

David Hoine (Tax Attorney & Civil Litigation Attorney)

David graduated from Boston University with a Masters of taxation of law. David was fifth in his class.
He attended the University of Santa Clara with the jurist doctorate and graduated 19th in his class.
He graduated from the California State University with a bachelors of arts.
He was awarded first place in the Rebellion Forum first public policy about the “Taxman in the textbook.”

Mr.Hoines is admitted to the Supreme Court of the United States of America,
The Supreme Court of the state of California,
Supreme Court of the state of Florida, and the Appellate Division of the Supreme Court of the State of New York.

David also was admitted in the US Circuit Court of Appeals, the US Court of Claims and the United States Tax Court.

Memberships

  • David is a member of the American Bar Association, the Broward County Bar Association and a sustaining member the Association of trial lawyers of America.
  • David is a highly skilled tax attorney who can handle anything from a simple IRS notice or letter, representation before the Internal Revenue Service, and Tax Court as well.
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