Michael Sullivan Fresh Start Tax Expert

Get the help you need from AFFORDABLE LOCAL former IRS agents. We are a local tax firm that has been practicing in South Florida since 1982.


We specialize in all IRS help in both the IRS audit and collection division

We have over 100 years of working directly for the Internal Revenue Service. If you need any help because you have on file tax returns or owe back tax debt or nned a tax settlement with the Internal Revenue Service, we are the affordable professional firm located right here in your backyard in Fort Lauderdale.


You can come by and visit our office calls by voice or Skype us today.

Since 1982 resolving thousands of taxpayer cases. Hear the truth from former IRS agents.

If you have unpaid back taxes with the Internal Revenue Service and the tax help your various options you have to seek IRS debt relief.

Before you settle with the Internal Revenue Service they would like to see a current financial statement on IRS form 433a. This is the IRS mainstay of the financial statement. IRS will either use form 433 a or 433F. The key to success is understanding how this form will impact your tax resolution on your tax debt.

After a careful review of your current financial statement and the confirming documents you will submit which will include pay stubs in the last three months bank statements, IRS generally have three buckets of closing your open IRS collection case and settling your tax debt with the Internal Revenue Service.

General methods of closing after that review of your current financial statement IRS will include either placing you into a currently not collectible hardship situation, ask you for a monthly payment agreement or you could possibly qualify for an offer in compromise.

After review of your current financial statement we will make recommendations about the quickest, most affordable way to settle your debt with the Internal Revenue Service. We have worked thousands of cases since 1982 and know every single closing method used by Internal Revenue Service.

The bottom line is we know all the tricks.


We have settled thousands of cases. We know the ins and outs of the IRS system. We know all the secrets.


Thousands of people who are seeking IRS tax debt relief for unpaid taxes have not filed back tax returns and many of them have not filed for years.
Here’s a special note of interest for those people who have not filed back taxes.


Some of the things that you need to know from former IRS agents

Being a former IRS and being in the tax resolution business for over 40 years, this is a question that I have been asked hundreds and hundreds of times by taxpayers who have not filed multiple back tax years.

If you need any help in this area contact us today for free initial tax consultation and speak to former IRS agents.

We can file all your back tax returns and workout effective tax settlement. We know all the IRS systems for immediate and permanent IRS tax relief.


IRS Policy Statement 5-133 for unfiled tax returns. This is a very important policy statement.

Delinquent returns—enforcement of filing requirements

Taxpayers failing to file tax returns due will be requested to prepare and file all such returns except in instances where there is an indication that the taxpayer’s failure to file the required return or returns was willful or if there is any other indication of fraud.

All delinquent returns submitted by a taxpayer, whether upon his/her own initiative or at the request of a Service representative, will be accepted.

However, if indications of wilfulness or fraud exist, the special procedures for handling such returns must be followed.

Where it is determined that required returns have not been filed, the extent to which compliance for prior years will be enforced will be determined by reference to factors ensuring compliance and evenhanded administration of staffing and other Service resources.


Factors to be taken into account include, but are not limited to:

Normally, application of the above criteria will result in enforcement of delinquency procedures for not more than six (6) years.

Enforcement beyond such period will not be undertaken without prior managerial approval.

Also, if delinquency procedures are not to be enforced for the full six-year period of delinquency, prior managerial approval must be secured.


PLEASE BEWARE, IRS CAN FILE FOR YOU. And this is very bad news.

When IRS files your tax return you will pay the highest amount allowed by law.

26 U.S. Code § 6020 – Returns prepared for or executed by Secretary

(a) Preparation of return by Secretary
If any person shall fail to make a return required by this title or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Secretary may prepare such return, which, being signed by such person, may be received by the Secretary as the return of such person.
(b) Execution of return by Secretary
(1) Authority of Secretary to execute return
If any person fails to make any return required by any internal revenue law or regulation made thereunder at the time prescribed therefore, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.
(2) Status of returns
Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes

When IRS prepares these tax returns they will allow you single with no exemptions dependence or deductions. You will pay the highest amount allowed by law.

You can undo this process by filing an original tax return in reducing your tax liability.

Don’t be afraid to file your back tax returns.You must file them at some time.

At some point in time IRS is going to catch up with you and most often it is better for you to contact them before they contact you.

As a former IRS agent you will find that IRS has little mercy on those who have purposely been avoiding filing and paying back taxes.

So if you have any unfiled, back, delinquent tax returns call us today because we know the system. We are true IRS experts in this matter.

A side note, IRS keeps all records on file for six years. They have IRS source documentation to be able to show all 1099 and W-2 income from third-party sources.

You should also know that IRS can reconstruct your tax returns based on knowing where you lived and how much rent you paid.

Call us today for free initial tax consultation and we will walk through the process if you have unpaid back taxes and need to seek different IRS tax debt options. We can handle any IRS problem you have.

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Mr. Michael D. Sullivan

Michael D. Sullivan is the founder of MD Sullivan Tax Group. 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.

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