Fresh Start Tax, LLC 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 plusyears of combined professional tax experience. Fresh Start Tax can provide immediate representation and stop the intrusions into your business and personal life.
Michael D. Sullivan is one of the founders of Fresh Start Tax LLC. 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 a 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. Sulllivan has also appeared on NBC.
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 Diocean Synod Grand Patroit Diocese Award” in Lagos, Nigeria.
Mr.Sullivan formerly sat on the 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 1982 in South Florida which gave roots to Fresh Start Tax LLC. The firm began as Sullivan & Powell PA and through the years transitioned to its now current form.
Steven F. Jacob, CPA is a founder of Fresh Start Tax. 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 Fresh Start Tax, 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 Fresh Start Tax process between staff and client issues and needs.
Steve holds a USCG captain’s license and is a member of the Florida Guides Association.
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 Fresh Start Tax 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.
Annmarie Cornwall serves as the Administrative Assistant of Fresh Start Tax, working to provide the firm and its clients with optimal administrative support and assistance. She has previously worked with some of the big 4 accounting firm such as KPMG and Deloitte, and has over 20 years of experience. She is very versed in the accounting field and although she doesn’t prepare tax returns, her knowledge of the administrative functions of the accounting industry is extensive.
She is an alumnus of Essex County Vocational School and has a certificate in Secretarial Administration from Florida International University.
Born in Kingston, Jamaica and raised in Orange, New Jersey, Annmarie and daughter, Krysteena, now reside in Broward County, Florida.
Kelly began her career in Banking, working both in a conventional Bank and also in a Savings & Loan institution. After spending almost 10 years in various positions in banking, she decided to apply her banking and accounting skills to Finance Management for entrepreneurs and startup companies.
For over 20 years, she has been Controller and Office Manager for several companies. She is responsible for successfully implementing accounting systems, ie QuickBooks, in each of the entities that employed her. She has been involved in IRS Representation and State Tax Issues for various clients.
She graduated from Saddleback College in Mission Viejo, California with an Associative Arts Degree in Business Administration.
Kelly has lived in the South Florida area for over 20 years.
Lauryn Charles works with Fresh Start Tax LLC exclusively as an expert in 990, Organizations Exempt From Income. A graduate of Florida Atlantic University in Boca Raton, she has served clients in banking, financial services, lending, manufacturing, non-profit, professional services, retail, production companies, construction, real estate, and many other service related industries. She is qualified to aide small businesses in Federal and State & local government contracting opportunities.
Ms. Charles works closely with professionals in the community to reach her client’s goals. She is the President of the Better Business Network, an enterprise group of the Pompano Beach Chamber of Commerce. She is an active member of Have a Heart Charities, a non-profit serving South Florida communities in need. She is an instructor for the Small Biz Community & Economic Development Corporation where she teaches tax, accounting, business, and QuickBooks courses.
Joe Dimino is a Federally Authorized Tax Practitioner (FATP) who has demonstrated significant technical expertise in the field of taxation after proving in-depth knowledge of the tax code through examination, thus empowering him by the U.S. Department of the Treasury, to represent taxpayers before the Internal Revenue Service (IRS). He has been in the field of taxation for over 22 years, and an Enrolled Agent (EA) since 2005.
In addition to his EA designation, Joe has completed a rigorous three-year curriculum to become a Fellow of the National Association of Enrolled Agents (NAEA) National Tax Practice Institute (NTPI). This program has uniquely prepared him to effectively represent his clients before all administrative levels of the IRS, and cover all variances of examinations, audits, collections and appeals, while instructing on the entire process from both the client and IRS perspective. Joe has also been a Discussion Leader at NTPI’s Level 2 in both 2010 and 2011.
Joe is an active member of the National Association of Enrolled Agents (NAEA), the California Association of Enrolled Agents (CSEA), and the Orange County Enrolled Agents (OCEA). He is also a member of the South Orange County Chapter of the California Society of Tax Consultants (CSTC), as well as an associate member of the California State Bar Association Taxation Section. He has been active in his local chapter by volunteering as a Director on the Board of the Orange County Enrolled Agents (OCEA), and has served as Chair of the OCEA Education Committee in 2011. He was one of three individuals hand-selected by the President of NAEA to sit on the newly formed advisory board of the Schuldiner/Smollan Memorial Funds Task Force for 2011/2012. He has volunteered his time as an instructor for the IRS Small Business Workshop in Laguna Niguel, CA.
Joe proudly served in the United States Air Force from 1984 through 1988 as an Accounting Specialist stationed at bases located in Texas, Hawaii, Guam, and Australia. As soon as his military term was satisfied, he decided to move back to his home town in New Jersey to complete his college degree, and begin his tax career working at a local CPA firm James Murray & Associates. He attended Rutgers the State University and California State University receiving his bachelor’s degrees in Accounting and Finance.
Joseph has also secured the designation of Accredited Tax Advisor (ATA) by the Accreditation Council of Accountancy and Taxation. This designation is available to those who exemplify proficiency and expertise in tax preparation, along with the additional requirement of increased annual continuing education beyond that required of Enrolled Agents and other tax professionals.
An important aspect of his life is family. He currently resides in Southern California with his beautiful wife Martha of 20 years, three wonderful children Marisol, Nick, and Andrew, and domestic partner pet pals Odey the dog and Ollie the cat. When not at work, he loves to read, coach, and attend his children’s sports games, while balancing the remainder of his day being a loving husband, father, and church steward.
Joe’s greatest strengths are his integrity, preparation and presentation skills, and a secret weapon that he refers to as quiet self-confidence. He continues to provide his clients with an added comfort by letting them know that “everything will be just fine”.
ANGELO C. CARBONE is a Certified Public Accountant licensed in the State of Florida.
Mr.Carbone has been in public practice for the last thirty- seven years.
He received his Bachelor of Arts degree in accounting from Queens College in June 1966. Certified as a CPA in New York in 1970.
Mr. Carbone moved to Florida in 1975 and has been licensed as a CPA in Florida since 1975.
He maintained a private practice CPA firm for more than thirty years specializing in tax preparation, IRS representation and general accounting before working at Fresh Start Tax LLC.
Former president of the Florida Association of Independent Accountants and Member of St. Coleman Catholic Church in Pompano Beach, Florida.
General State of Florida Attorney General’s Office September 2000 – August 2001 (1 year)Fort Lauderdale, FL
Represented Florida Department of Revenue enforcing, modifying and establishing child support.Organizations:National Association of Tax Professionals January 2012 – Present Association of Certified Fraud Examiners
John was born in Colombia South America but grew up and went to school in Norwalk, CT.
He is Bilingual in Spanish and English.
Graduated with a Bachelor’s Degree in Science from Fairfield University in Fairfield , CT
John had a tax practice in Connecticut that included Personal and Small Business. During that time John practice included Tax Resolution including Federal and State tax audits.
John was a member of the Board of both the United Way of Norwalk as well as the Norwalk Chamber of Commerce.
John’s practice also included Small Business Consulting and was involved with many of the Small Businesses in his community through the Chamber of Commerce Ambassador
Carole holds a Bachelor of Science degree in Accounting from the University of Phoenix and an MBA with a specialization in Entrepreneurship from the H. Wayne Huizenga School of Business and Entrepreneurship at Nova Southeastern University.
She is currently a CPA candidate and has over 20 years’ experience in tax preparation and corporate accounting as a CFO/Controller.
Carole is proficient in organizational skills and accounting knowledge, as well as QuickBooks expertise, she has successfully installed and managed, as well as trained employees on QuickBooks financial accounting systems.
Carole has instituted accounting procedures and internal controls that have enabled companies to meet requirements and function optimally utilizing financial reports that are customized to their industry.
She is experienced in the following industries and sectors: healthcare, automotive, professional services, restaurants, service contractors, consultants, import/export, retail, wholesale, distribution, e-commerce, IT, design and real estate.
Specialties: QuickBooks® Affiliate as well as a QuickBooks® Pro Advisor and Enterprise Solutions Advisor. Certified by Intuit, Inc., the developer and manufacturer of QuickBooks®, Thoroughly familiar with the QuickBooks® financial accounting software including installation, customization and training. She also specializes in customizing financial reports in order to give company managers tools for building their business.
Carole O’John has been a certified QuickBooks Pro Advisor for over 10 years and is highly experienced with the Pro, Premier, and Online versions as well as Enterprise Solutions.
Carole is originally from Pittsburgh, PA but has spent most of her life in South Florida.
FORMER IRS REVENUE OFFICER
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 Internal Revenue Service Revenue Officer Manager
Francine Tucker started her career with the Internal Revenue Service in 1991 as a field Revenue Officer in the Collection Division.
In 1999 she was promoted to Advisor Revenue Officer and in 2007 she was promoted to Group Manager of Revenue Officers.
She retired in 2014 with the Albert Gallatin Excellent Service Award from the Secretary of the Treasury.
Her career incorporated a wide spectrum of individual and business collection case work. Case work included financial analysis and all aspects of case resolutions including installment agreements, Offer-in-Compromise, currently not collectible determinations and abatement requests including Trust Fund Recovery Penalty claims.
As an Advisor she recommended various lien remedies including discharges and subordination of Federal Tax Liens, withdrawals of liens and Certificates of Non-attachments. Francine was an Advisor on technical and legal issues as well as Internal Revenue Manual procedures for Revenue Officers in the District.
She worked with all divisions within the Internal Revenue Service and the Department of Justice and Area Counsel.
She taught several Internal Revenue Service classes throughout the years.
As a Group Manager she managed field Revenue Officers and was responsible for planning, organizing, directing Revenue Officers complex case work and case resolutions.
Mr. Craparo attended LaSalle University & received a Bachelor of Science in Business Administration as well as Accounting. Tom is a Former IRS Revenue Agent. He is licensed as an Enrolled Agent. Tom has over 40 years of State and IRS work experience in the area of tax accounting, audits and preparation.
Beside working for the IRS, Tom also was employed by the New Jersey Department of Labor and Workforce Development, New Brunswick, New Jersey. He served as a Senior Auditor.
Nadine Smith, EA is licensed by the federal government to represent taxpayer’s before the Internal Revenue Service since 1996. She has been working in the field of taxation for over 23 years and a partner of a tax resolution firm for over 14 years with offices in Florida, New York, and Michigan. She has focuced her career exclusively in representing taxpayers in tax controversies. She adamently and aggressively represents taxpayer with tax controversies in collections, audits, and appeals to protect their rights.
Nadine is a faculty member of the National Tax Practice Institute (NTPI). NTPI is the premier representation education for attorney’s, CPAs, and Enrolled Agents who are seeking instruction on how to represent taxpayer’s before the Internal Revenue Service. This is a three year program in which graduates become a fellows. She has spent the past two years as the Chair of the NTPI planning committee whereas she selected the institute’s complete faculty and curriculum.
Nadine is a member of the National Association of Enrolled Agents whereas she has served as a member of the National Education Fund of Trustees and Past President of the Michigan Society of Enrolled Agents. She currently is serving as the Chair of the Education Committe for the Florida Society of Enrolled Agents.
She is frequently invited to speak before tax professional groups such as attorneys, CPAs, and Enrolled Agents and has spoken to various groups across the country.
Nadine is also a member of the IRS Practitioner Liazion Committee.
Please note: Not all staff on Bio page.
Scott Szaro pictured on homepage, top, third from right no longer with the firm.
Frank Andreacchi pictured on homepage, bottom, center no longer works with the firm. Anthony Verni , tax attorney on homepage, pictured top standing right is no longer with the firm.